Methods and devices for video encoding and decoding, where video data is obtained, followed by generating a base layer based thereon, the base layer comprising at least one picture, generating at least one enhancement layer based on the obtained video data, the enhancement layer comprising at least one picture, generating a dependency identifier for each of the base and enhancement layers, each dependency identifier being associated with a reference number; determining a respective sequence parameter set for each of the base layer and the enhancement layer having different dependency identifier values, wherein for a number of base and enhancement layers having sequence parameter set parameters substantially the same, using one sequence parameter set; and encoding the base layer and the at least one enhancement layer by using determined sequence parameter sets.