Jonathan Isaac's journey this season has not gone completely how he hoped.
After getting through all of last season with few injury issues, it felt like the Orlando Magic could finally count on the long-injured forward for consistent minutes. And even in limited minutes, the Magic could feel his defensive impact. It felt like Isaac had come out of all of his knee injuries on the other side.
The season has not gone as he wanted on the court. He has not had the same defensive impact. His shot has betrayed him, averaging just 5.2 points per game and a career-worst 40.9 percent shooting. He has gone in and out of the rotation throughout the season.
For a while in the last month, Isaac only played when the matchup was right for him. His spot in the rotation was hardly consistent. He has slsowly regained it with strong defensive showings as the Magic punched their spot in the postseason.
Still, Isaac passed an important and lucrative milestone with Friday's game against the Indiana Pacers when he checked in with 5:15 to play. Isaac played his 70th game, a major landmark after going through four seasons dealing with major knee injuries.
Crossing that 70-game mark also gave Isaac a $2.6 million bonus, checking off a key injury-prevention incentive in his contract. Not an insignificant chunk of change, even for a player on a $25 million salary.
This is only the first of many injury protection embedded in Isaac's contract.
The Magic extended Isaac last summer using a unique renegotiate-and-extend tactic, using the final $8 million of cap room to give Isaac more money up front and sign him to additional years on the back end. They raised Isaac's salary to $25 million this year and kept him under contract for four more years, starting at $15 million next season.
As part of that deal, the Magic put a lot of protections in case his injury issues caught up to him.
This year, the Magic put in a 70-game incentive to give him that extra money. It would not have counted against the cap because it was an unlikely incentive since he had not played 70 games since 2019.
Moving forward, the Magic put an injury protection in the contract by guaranteeing future years based on games played in previous seasons.
Isaac's salary in 2027, 2028 and 2029 only becomes fully guaranteed if he plays 52 or more games in the previous season. For instance, Isaac only has $8 million guaranteed for the 2027 season, but it becomes fully guaranteed if he plays 52 games in the 2026 season. The final two years of his deal are fully non-guaranteed unless he hits that 52-game benchmark.
The Magic will be over the luxury tax next season
All of that is important because the Magic are getting to be a little tighter with money. The team will be over the luxury tax next season with both Jalen Suggs and Franz Wagner's extensions kicking in.
Orlando is currently slated to have $175.2 million in guaranteed salary for next season. That does not include potential and likely options for Moe Wagner and Caleb Houstan for next year. Nor does it include the Magic's upcoming draft picks.
That total puts the Magic $12.7 million beneath the projected luxury tax line—Moe Wagner's $11 million salary would eat up that difference—and $20.7 million beneath the first apron line.
Isaac earning that $2.6 million incentive will not affect the Magic's tax status this season. But the Magic will be counting their pennies for a little while.
The most important thing is that Isaac has made it through this season healthy. The only thing that needed to pick up was his production.
While Isaac has seemingly taken some steps back, he is playing better as the season concludes. Since the All-Star break, entering Friday's game, the Magic have a 107.2 defensive rating with Isaac on the floor. That is the kind of elite defensive impact they have come to expect from Isaac.
Isaac's improvement defensively has been a major boost to the team as they prepare for the postseason. Isaac should still play an important role in the Magic's postseason. And with the Magic making the long-term investment in him last season, he should still play a big role off the bench for the Magic in the years to come.
It has not hurt that he earned a little extra change for making it through the season in good health.