I hope he doesn’t have to pay NY taxes on the salary.
Probably not. The way the NBA is structured, players are taxes by the state/county/city they play their games in. So, a road game in Texas or Florida would result in $0 state taxes for those games. Since all of his games in NY would be unpaid, NY would collect $0 from Kyrie for the Nets' homes games (plus the two away-games at the Knicks).