In an explosive email distributed to clubs obtained by Fairfax Media, the NRL claims the Rugby League Players' Association demands - totalling $1.06 billion over five years - would cost it and the clubs more than $200 million more than what the governing body tabled in their initial offer in March.

"The RLPA/player proposal is unaffordable and shows an apparent disregard for the game," the NRL stated in its email.

In a series of inflammatory remarks, the NRL claims the deal "if accepted in any form will result in the NRL and clubs ceding control over the game and ??? would also consume club margins that were secured as part of the Club Funding Agreement in December last year to sustain the game's viability and make NRL funding arrangements and the survival of the game impossible to sustain".

The NRL also took a shot at the $5 million the union will require to run its operations, which will expand to include the costs of being involved with integrity and agent accreditation matters. Rugby League Central claims the figure is a 537 per cent increase, three times that secured by the Australian Cricketers' Association and twice that of the AFLPA.

The RLPA strongly refutes it is holding the game to ransom and believes the NRL is misrepresenting its position in an attempt to drive a wedge between the union and the clubs. The association feels they should have been consulted directly for clarification of contentious matters rather than having a head office spin put on its first proposal.

The union believes not all revenue streams have been included in the NRL's calculations and that, contrary to the governing body's opinion, the players are prepared to share in the upside and downside of the game's financial performance over the term.

The document highlights how far the parties are apart and raises the prospect of a fiery meeting when the parties return to the negotiating table on June 5. Several of the game's biggest stars will be in attendance to represent a playing group that believes the NRL is doing a poor job of managing the game. Unless concessions are made on both sides, the prospect of industrial action will loom large ahead of the 2018 season.

The RLPA is seeking a base salary cap of $9.1 million for next season, which would increase by $200,000 a year to $9.9 million by 2022. The NRL claims clubs will be slugged at least a further $450,000 a year under such a scenario. The union claims the NRL's figure doesn't reflect the sharing of welfare and educations costs and still includes club funding of the RLPA, which will no longer be a requirement.

Under the RLPA proposal, the traditional top-30 player list for clubs will be replaced by a top 26, who are entitled to a minimum salary of $120,000 (up from $85,000). There will also be 14 additional "supplementary" players who can be called upon throughout the course of the season. There would be no restrictions on how much players under the age of 20 are paid.

The biggest sticking point between the parties relates to revenue sharing. The union wants players to get a guaranteed 29 per cent share of total revenue during the next five years. The NRL claims its offer is equivalent to 26 per cent - or nearly $900 million - with the parties arguing which revenue streams are included and how many players it will cover.

The RLPA is also pushing for more time off, during and after the season. The players are seeking eight weeks off a year, in line with their AFL counterparts. They also want two mandatory days off each week, compared to the one day they are currently allowed, plus an extra half-day off in season for personal development. The NRL argues the players will be getting more for doing less.

Another point of contention is the proposed introduction of a "Player Marketing Contract" spend, to the tune of $1 million. The NRL claims the clubs will be out of pocket as the players get paid for performing club and sponsorship appearances. The union refutes this, stating the money will come out of the players' share of revenue and that the initiative will provide a stricter framework for services than the controversial third-party agreement system.

Some clubs, particularly those struggling financially, haven't spent up to the salary cap limit. However, the RLPA wants every dollar to reach the intended recipients during the course of the agreement.

The players are also seeking a 64 per cent increase in representative payments, an increase to $34 million. The NRL only wants this to go up to $26.5 million.

One big boost for the players could be the ownership of their intellectual property. The RLPA wants its members to control their images, signatures and performance data, as is the case with many Australian and overseas sports. The clubs and the NRL will still be able to use their IP, although the stars of the game will have a new, lucrative revenue stream. It remains to be seen whether the NRL will budge on the issue.

Even if a CBA is signed off, there is conflict over the mechanisms to review it mid stream. The players' union wants to be able to request a variation should forecasts change or unforeseen consequences arise. The NRL argues this will leave it "in a perpetual state of negotiation and renegotiation with ??? no certainty that what is agreed to would persist for any part of the five-year CBA".

Cronulla and NSW playmaker James Maloney, an RLPA board member, reacted angrily to the NRL's negotiating tact from Origin camp during the week. It is expected other stars will voice their displeasure after they learn how the NRL has portrayed their demands.

KEY POINTS

• The RLPA wants a 29 per cent guaranteed share of revenue - the NRL's almost $900 million offer is equivalent to about 26 per cent;
• The initial NRL and RLPA offers are estimated at least $200 million apart;
• The RLPA is seeking a 10 per cent salary cap discount for developing players, as well as a 10 per cent discount for those who have been at one club for eight years or more. Clubs to bear the cost;
• The NRL wants a salary cap of $8.84 million for 2018. The RLPA is pushing for it to be $9.1 million, rising to $9.9 million by the end of the five-year CBA;
• The RLPA wants players to own their intellectual property, including image rights. Also wants a reduction in protected sponsorships;
• RLPA pushing for the traditional top-30 list to be replaced by a top 26, plus 14 "supplementary" players that can be called upon;
• NRL wants rep payments to go up to $26.5 million. The RLPA wants the figure to be $34 million.