Soft Salary cap of 48.04% of league revenue. The NHLPA proposal has nothing of the sort. As we all know, the NBA cap has the Larry Bird exemptions (good for keeping your players), and various exemptions to allow teams to sign a player in the offseason. This COULD be applied in the NHL, with the afformentioned exemption to keep your own players. 10% Escrow on all player salaries. This is used to pay the owners if player salaries exceed 55% of league revenue. As long as player salaries stays below 61.1% of league revenue, the owners are GUARANTEED to pay at most 55% of revenue to player salaries. The NHLPA proposal has NONE of this. Individual Salary Caps. A player, based on years of service, has a maximum salary set out in the CBA. This is done to ensure that a few players don't take ALL the money, leaving the bench warmers with nothing. The NHLPA proposal has NONE of this. Luxury Tax. The NBA CBA has a 100% Tax triggered if player salaries exceed 61.1% of league revenue, payable by teams whose payrolls exceed the teams share of 61.1% of league revenue. There is NO TAX is player salaries are below this level. I also suspect that this is what the NBA owners are circiling the wagons on, and I expect to see the luxury tax triggered slightly lower, as opposed to only once the escrow fund is no longer sufficient. Using a 2.1 Billion dollar figure for league revenue, the NHLPA offer has a 20-30% tax on payroll over 64.3% of league revenue, a 50-60% tax on payroll over 71.4% of league revenue and a 60-70% tax on payroll over 85.7% of league revenue. As you can see, this isn't even CLOSE to the tax that is levied in the NBA, neither in the amount of tax paid, nor in the level at which the tax is paid. Also of note, based on the Unions rhetoric, they would reject the NBA proposal as it contains a linkage between player salaries and revenue.