Bonuses count this year, unless they send the Devils over the cap. If bonuses send the Devils over the cap then the excess is applied to next season.
He's definitely hit his bonuses this season - I'm just wondering if they count against the cap this season or if they were deferred (I vaguely recall something about the bonuses not counting against the cap until next year).
My cursory reading of capgeek seems to say the Devils can accept Jagr and Zid's $3 million in bonuses for this season's cap.
$2M of the cap hit from the games played bonus is deferred to next year. So his cap hit is $2M now and $2M next year.