To reconcile the difference between Coordinated Universal Time (UTC) kept by atomic clocks and the earth's rotation, a leap second is being added on December 31, - On New Year's Eve, 2005, the clock will tick 23:59:59... 23:59:60... 00:00:00. The insertion of leap a leap second compensates for the very gradual deceleration of the earth's rotation. Since 1999, the accumulated differential is one second.
How does this affect GPS? According to the US Naval Observatory, GPS is not adjusted for leap seconds, and operates in the Epoch of January 6, 1980. As of New Year's Eve, GPS will be ahead of UTC by approximately 14 seconds.
Some historic leap seconds since 1980 are as tabulated as follows:
1980 JAN 1 =JD 2444239.5 TAI-UTC= 19.0 S + (MJD - 41317.) X 0.0 S
1981 JUL 1 =JD 2444786.5 TAI-UTC= 20.0 S + (MJD - 41317.) X 0.0 S
1982 JUL 1 =JD 2445151.5 TAI-UTC= 21.0 S + (MJD - 41317.) X 0.0 S
1983 JUL 1 =JD 2445516.5 TAI-UTC= 22.0 S + (MJD - 41317.) X 0.0 S
1985 JUL 1 =JD 2446247.5 TAI-UTC= 23.0 S + (MJD - 41317.) X 0.0 S
1988 JAN 1 =JD 2447161.5 TAI-UTC= 24.0 S + (MJD - 41317.) X 0.0 S
1990 JAN 1 =JD 2447892.5 TAI-UTC= 25.0 S + (MJD - 41317.) X 0.0 S
1991 JAN 1 =JD 2448257.5 TAI-UTC= 26.0 S + (MJD - 41317.) X 0.0 S
1992 JUL 1 =JD 2448804.5 TAI-UTC= 27.0 S + (MJD - 41317.) X 0.0 S
1993 JUL 1 =JD 2449169.5 TAI-UTC= 28.0 S + (MJD - 41317.) X 0.0 S
1994 JUL 1 =JD 2449534.5 TAI-UTC= 29.0 S + (MJD - 41317.) X 0.0 S
1996 JAN 1 =JD 2450083.5 TAI-UTC= 30.0 S + (MJD - 41317.) X 0.0 S
1997 JUL 1 =JD 2450630.5 TAI-UTC= 31.0 S + (MJD - 41317.) X 0.0 S
1999 JAN 1 =JD 2451179.5 TAI-UTC= 32.0 S + (MJD - 41317.) X 0.0 S
2006 JAN 1 =JD 2453736.5 TAI-UTC= 33.0 S + (MJD - 41317.) X 0.0 S
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