Panarin said certain financial issues need to be ironed out before the players show up for the start of training camps.
"For nearly two decades, the players have protected the owners' income with escrow, including throughout this pandemic crisis, even as (the) owners' equity continues to grow exponentially," the Hart Trophy contender added. "It is time to fix the escrow.
"We as players cannot report to camp to resume play without already having an agreement in place."
Despite agreeing on a 24-team playoff plan that will be played in a pair of hub cities, the NHL and NHLPA still need to come to terms on health and safety protocols. In addition, negotiations to extend the CBA have reportedly been tied to the return-to-play talks.
The NHL is currently allowing teams to hold informal skates, and reportedly expanded the maximum number of players allowed on the ice from six to 12 earlier this week. The league is eyeing July 10 for the opening of training camps.
Escrow is a percentage of NHL players' salaries withheld by the league and the NHLPA during the season to ensure teams and players evenly split hockey-related revenue.