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There are some rules for leap year:
The logic behind the above rules are as follows:
By adding a day every four years, an average year is adjusted to 365.25 days. There is still descrepency from the actual 365.2422 days period. To make the average year more accurate, a leap year is cancelled in each century. That takes 0.01 days out to bring the average to 365.24 days. That is still not accurate enough. So the cancelled leap year returns every four centuries. That adds back 0.0025 days to bring the average to 365.2425 days. The adjusted average is still 0.0003 day ahead of the actual period. In other words, the Gregorian Calendar will still gain a day every 3333 years.
Is this 0.0003 day difference adjusted by the occasional [leap second]? maintained by some international time keeping organisation?