Had a new collective bargaining agreement been in place, Tuesday was to be the first pay day for NBA players this season.
Instead, negotiations between the owners and players' union came to an abrupt halt Monday when players refused to accept what NBA commissioner David Stern insists will be the owners' best offer.
With both sides at an impasse, the players have started the process of disbanding their union and the 2011-12 season has taken one giant leap toward being canceled.
The lockout continued with Day 138 on Tuesday with no paychecks and little hope for a resolution.
An NBA player gets paid the 1st and 15th every month. How much he gets paid depends on the player's preference.
The only rule is players must be paid at least 20 percent of their pay in equal installments beginning Nov. 15, but they could spread their pay over six months, nine months, 12 months, whatever.
As for deductions, in addition to federal income tax a player must pay state taxes for every state in which he plays a game – the exceptions being Texas (Dallas, Houston and San Antonio), Florida (Miami and Orlando) and Tennessee (Memphis). There's also the 10-percent escrow withholding as part of the players' agreed-upon share of basketball related income (BRI), plus various expenses such as extra game tickets, room service, etc.
As for determining what each Thunder player missed with his first paycheck, the simplest way to calculate this is per game.
The Thunder, which originally was scheduled to play the New Jersey Nets on Wednesday at Chesapeake Energy Arena, would have played eight regular-season games before Tuesday's payday.
Here is the eight-game gross pay for each Thunder player:
PLAYER - PAY PER GAME - NOV. 15 PAYDAY
Kevin Durant - $165,899.39 - $1,327,195.10
Kendrick Perkins - $89,922.27 - $719,378.16
Russell Westbrook - $61,980.68 - $495,845.44
James Harden - $56,155.61 - $449,244.88
Nate Robinson - $54,878.05 - $439,024.40
Nazr Mohammed - $45,731.71 - $365,853.68
Thabo Sefolosha - $43,292.68 - $346,341.44
Nick Collison - $39,914.60 - $319,316.80
x-Daequan Cook - $38,131.27: $305,050.16
Cole Aldrich - $27,878.05 - $223,024.40
Eric Maynor - $18,496.10 - $147,968.80
Byron Mullens - $15,709.76 - $125,678.08
Serge Ibaka - $15,709.76 - $125,678.08
Royal Ivey - $14,634.15 - $117,073.20
y-Reggie Jackson - $12,118.29 - $96,946.32
x-based on Thunder's qualifying offer last June
y-based on 100 percent of projected 2011-12 rookie salary scale for the No. 24 pick