The invention relates to a method for coding an image data macroblock of a sequence of images presented in the form of a base layer and at least one enhancement layer. The image data macroblock to which corresponds an image data block in the base layer, called a corresponding block, belongs to the enhancement layer. The method comprises the following steps: generate, for the said image data macroblock, a prediction macroblock of image data from one block or several blocks of image data blocks of the said base layer previously coded and reconstructed, generate a macroblock of residues from the prediction macroblock and from the image data macroblock MBEL of the enhancement layer, and code the said macroblock of residues. According to the invention, the image data blocks of the said base layer are different from the corresponding block.