NHL has a salary cap but the players also pay escrow:
”The NHL and NHLPA withhold a percentage of player salaries, or escrow, during the season as a mechanism to ensure teams and players achieve a 50-50 split of hockey related revenue, per the rules set in the CBA. ... The amount of the escrow is simply a function of how high the cap is. Higher the cap, higher the escrow.”
Players hate it as usually they have to pay 5% to escrow to balance out the salary paid vs hockey revenue on top of state taxes (some states have zero tax, some as high as 50%.)