A method of hierarchical coding of a digital audio frequency input signal into several frequency sub-bands, including a core coding of the input signal according to a first throughput and at least one enhancement coding of higher throughput, of a residual signal. The core coding uses a binary allocation according to an energy criterion. The method includes for the enhancement coding: calculating a frequency-based masking threshold for at least part of the frequency bands processed by the enhancement coding; determining a perceptual importance per frequency sub-band as a function of the masking threshold and as a function of the number of bits allocated for the core coding; binary allocation of bits in the frequency sub-bands processed by the enhancement coding, as a function of the perceptual importance determined; and coding the residual signal according to the bit allocation. Also provided are a decoding method, a coder and a decoder.