You can use your players for up to 102% of their minutes without fatigue during the regular season. If you do not use the entire 102% of a player's minutes but 100% or less, I think you get a bonus on how many minutes you can use a player during the playoffs. I think you get 1/4 of the unused extra 2%, but I have not been able to determine if this is correct.
I am not certain about any of this. Experiment with things and let me know what you find out.
I am not sure what happens if you use more than a players 102%, but I will find out soon. I do not think that there is any carryover for minutes below the 100% threshold. I think that if you use 98% of a player's "bonus" you will get the same benefit as if you used 100% of their minutes.
Somebody can correct me on this if they feel this information is wrong, and, please do.