Sparse Autoencoders (SAEs) decompose language-model activations into sparse, interpretable features, but standard encoders usually treat the latent dictionary as a flat set of independent coordinates, leaving hierarchy and feature interactions to emerge only implicitly. We propose KronSAE, a design that factorizes the latent space into heads and forms post-latent features as pairwise compositions of lower-dimensional pre-latents using mAND, a differentiable AND-like interaction. This imposes a compositional co-activation prior while remaining compatible with standard SAE objectives and variants such as TopK, Matryoshka, and Switch SAEs. KronSAE matches strong baselines on the EV–FLOPs frontier, improves interpretability of the latents, better captures the underlying correlated feature structure, and reduces encoder computational cost as an additional benefit. Code is available at https://github.com/corl-team/kronsae.

Sparse Autoencoders (SAEs) have proven to be powerful tools for interpreting neural networks by decomposing hidden representations into disentangled, interpretable features via sparsity constraints. However, conventional SAEs are constrained by the fixed sparsity level chosen during training; meeting different sparsity requirements therefore demands separate models and increases the computational footprint during both training and evaluation. We introduce a novel training objective, HierarchicalTopK, which trains a single SAE to optimise reconstructions across multiple sparsity levels simultaneously. Experiments with Gemma-2 2B demonstrate that our approach achieves Pareto-optimal trade-offs between sparsity and explained variance, outperforming traditional SAEs trained at individual sparsity levels. Further analysis shows that HierarchicalTopK preserves high interpretability scores even at higher sparsity. The proposed objective thus closes an important gap between flexibility and interpretability in SAE design.