An encoder includes circuitry and memory coupled to the circuitry. In operation, for a group of layers including at least one output layer, the circuitry generates a bitstream including a common header for one or more layers in the group of layers, in which when a total number of layers in the group of layers is 1, (i) performance requirement information indicating a performance requirement for a decoder is signaled in the common header, and (ii) a hypothetical reference decoder (HRD) parameter is not signaled in the common header. The bitstream includes the common header and encoded data of at least one image in the at least one output layer. The common header does not include the HRD parameter.