Script for Illustrator. A png picture is output every layer.

LayersToPNG.jsx

var options = new ExportOptionsPNG24();

var folder = Folder.selectDialog();
var doc = app.activeDocument;

if (doc && folder) {
    var newdoc = app.documents.add(doc.documentColorSpace, doc.width, doc.height);
    newdoc.artboards[0].artboardRect = doc.artboards[0].artboardRect;
    saveSubLayers(doc, folder);
    newdoc.close(SaveOptions.DONOTSAVECHANGES);
}

function saveSubLayers (node, path) {
    for (var i = 0; i < node.layers.length; i++) {
        var layer = node.layers[i];
        if (!layer.visible) continue;
        if (layer.layers.length > 0)
            saveSubLayers(layer, path + "/" + layer.name);
        else
            saveLayer(layer, path);
    }
}

function saveLayer (layer, path) {
    newdoc.layers[0].remove();
    var newlayer = newdoc.layers[0];
    for (var ii = layer.pageItems.length - 1; ii >= 0; ii--)
        layer.pageItems[ii].duplicate(newlayer, ElementPlacement.PLACEATBEGINNING);
    new Folder(path).create();
    newdoc.exportFile(new File(path + "/" + layer.name + ".png"), ExportType.PNG24, options);
}