Your time_t isn't the true number of SI seconds since the Epoch. It's that number, mucked around 27 times so far. Instead of leaving their kernels to count one tick per SI second (ignoring oscillator drift) many people slew, step, or smear their seconds count every time that there is a leap second.

Go and read about "right" versus "posix" timezones.

* https://unix.stackexchange.com/a/294715/5132