NHL Players Make Final Proposal : Hockey: Owners will consider offer this weekend. Union says it has made more concessions.

The NHL Players Assn. presented to league negotiators Wednesday what it termed its final proposal for resolving their labor dispute, an offer that will be considered at a special meeting of the NHL Board of Governors on Saturday in New York.

League and union sources refused to disclose the contents of the proposal, but both said it was safe to assume it does not include a payroll tax. A union source said it contains some concessions toward owners’ demands to limit salary arbitration and free agency.

Players, who have been locked out since Oct. 1, have repeatedly rejected a payroll tax, which they contend would act as a salary cap and inhibit salary growth. To avoid it, they have accepted a cap on rookie salaries, a pay scale for entry-level players and restrictions on salary arbitration.

The union made its proposal on the fourth day of negotiations in Chicago between NHL senior vice presidents Brian Burke and Jeff Pash and NHLPA attorneys John McCambridge and Bob Riley. NHL Commissioner Gary Bettman and union chief Bob Goodenow did not attend the meetings, but they spoke by phone twice.

Players had said they wouldn’t make more concessions, especially on salary arbitration for Group 2 (mid-career) players. But the NHL offered them little choice but to retreat if they want to sidestep the tax and make a deal in time to save the season, and it presented various plans that eliminated the tax but curtailed free agency and salary arbitration.

“I knew the owners were going to take the tax off the table,” said Bob Corkum, the Mighty Ducks’ union representative. “What other concessions we can give, I’m not at liberty to say. The tax is the big issue. But if we’re going to give more on salary arbitration, it’s not in our best interest. We’ve pretty much given them everything we can.

“I do expect something to get done. I couldn’t imagine a season without hockey. . . . We’ve stepped up our workouts in anticipation of a resolution.”

Bettman last week declared Jan. 16 the last day the NHL could begin a 50-game season, to be followed by a full slate of playoffs, and finish by July 1. A weeklong training camp would be needed for players to assemble and get back into shape, although many are skating on their own. The Board of Governors authorized Bettman to cancel the season if a 50-game schedule can’t be played, but he has not ruled out a shorter schedule.

Times staff writer Elliott Teaford contributed to this story.