A receiving part for receiving a rod (100) for coupling the rod to a bone anchoring element (1) is provided, the receiving part includinga receiving part body (5) with a top end (10), a bottom end (11) and a central axis (M) extending through the top end and the bottom enda channel (13) for receiving the rod, andan accommodation space (12a, 12b) for accommodating a head (3) of the bone anchoring element, the accommodation space having an opening (16) at the bottom end for introduction of the head anda single piece pressure element (6, 6, 6") located at least partly in the accommodation space, the pressure element having top end (61) facing the top end of the receiving part and a bottom end (61) facing the bottom end of the receiving part and a flexible portion (71, 70, 73) to clamp the headwherein the flexible portion comprises a first slit (70) at a distance from the bottom end of the pressure element, the first slit extending partially around the central axis (M) when the pressure element is in the receiving part body (5) and a second slit (73) extending from the bottom end (61) of the pressure element into the first slit (70). A polyaxial bottom loading bone anchoring device comprises a bone anchoring element (1) and a such a receiving part.
