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In this work, we address the challenge of encoding speech captured by a microphone array using deep learning techniques with the aim of preserving and accurately reconstructing crucial spatial cues embedded in multi-channel recordings. We propose a neural spatial audio coding framework that achieves a high compression ratio, leveraging single-channel neural sub-band codec and SpatialCodec. Our approach encompasses two phases: (i) a neural sub-band codec is designed to encode the reference channel with low bit rates, and (ii), a SpatialCodec captures relative spatial information for accurate multi-channel reconstruction at the decoder end. In addition, we also propose novel evaluation metrics to assess the spatial cue preservation: (i) spatial similarity, which calculates cosine similarity on a spatially intuitive beamspace, and (ii), beamformed audio quality. Our system shows superior spatial performance compared with high bitrate baselines and black-box neural architecture. Demos are available at https://xzwy.github.io/SpatialCodecDemo. Codes and models are available at https://github.com/XZWY/SpatialCodec.