arXiv:2609.04273v2 Announce Type: replace Abstract: Scalable video coding (SVC) encodes a video into a layered bitstream of a base layer and one or more enhancement layers, enabling decoding at different bitrate/quality/resolution operating points for diverse devices and network conditions. SVC has been incorporated into major video coding standards and has recently attracted growing interest for both scene-agnostic and scene-adaptive neural video codecs. Among the latter, implicit neural representation (INR) based codecs overfit a compact neural network to an individual video, offering fast decoding and competitive coding efficiency. However, research on scalable INR-based compression remains in its infancy: existing methods introduce additional network layers, which couple the bitrate with the decoding complexity and cannot match strong scalable/non-scalable codecs. This paper proposes S-NVRC, a scalable INR-based video codec that jointly supports fine-grained bitrate and decoding complexity scalability from a single embedded bitstream. It adopts a coarse-to-fine prefix for feature grids and a nested prefix for network layers, which scale bitrate and decoding complexity, respectively. With a single encoding, S-NVRC spans a wide range of bitrate and decoding complexity and outperforms SHM-12.4 and the multi-layer VTM-20.0 by 43.7% and 5.6% in BD-rate on the UVG dataset.