Neither International Atomic Time (TAI) nor Global Positioning System
(GPS) time incorporate the Leap Seconds.
The Unix world has something called UnixTime that doesn't use them either.
I will guess that the IT world - soft-and-hardware-wise will
eventually come up with some de facto standard long before the UTC
decides to give up these nasty Leap Seconds.
But - maybe we should go back to the more 'reasonable' Julian Leap
Year algorithm too.
.