Thanks to @Pkeod initial shader I put together a neat example for parallax scrolling background with shader and thanks to input from @Mathias_Westerdahl, the background doesn’t have to be a power of 2.
Get it HERE.
P.S. There’s plenty of comments for parallax layer script and I still don’t understand how to set up a camera (this one projects more than it should and the picture is vertically squeezed).