A method and apparatus for scalable coding of a motion vector generated during motion estimation, in which a generated motion vector field is separated into a base layer and an enhancement layer according to pixel accuracies to obtain a layered structure for a motion vector. In addition, the motion vector field has a layered structure including a base layer composed of motion vectors of blocks larger than or equal to a predetermined size and at least one enhancement layer composed of motion vectors of blocks smaller than a predetermined size.