Not that simple
About 140 AD,
Ptolemy, the Alexandrian astronomer,
sexagesimally subdivided both the mean solar day and the
true solar day to at least six places after the sexagesimal point, and he used simple fractions of both the equinoctial hour and the seasonal hour, none of which resemble the modern second.
[6]Muslim scholars, including
al-Biruni in 1000, subdivided the mean solar day into 24 equinoctial hours, each of which was subdivided sexagesimally, that is into the units of minute, second, third, fourth and fifth, creating the modern second as 1⁄60 of 1⁄60 of 1⁄24 = 1⁄86,400 of the mean solar day in the process.
[7] With this definition, the second was proposed in 1874 as the base unit of time in the
CGS system of units.
[8] Soon afterwards
Simon Newcomb and others discovered that Earth's rotation period varied irregularly,
[9] so in 1952, the
International Astronomical Union (IAU) defined the second as a fraction of the
sidereal year. Because the
tropical year was considered more fundamental than the sidereal year, in 1955, the IAU redefined the second as the fraction 1⁄31,556,925.975of the 1900.0
mean tropical year. In 1956, a slightly more precise value of 1⁄31,556,
925.9747was adopted for the definition of the second by the
International Committee for Weights and Measures, and in 1960 by the
General Conference on Weights and Measures, becoming a part of the
International System of Units (SI).
[10]
Eventually, this definition too was found to be inadequate for precise time measurements, so in 1967, the SI second was again redefined as 9,192,631,770 periods of the radiation emitted by a
caesium-133 atom in the transition between the two hyperfine levels of its ground state.
[11] That value agreed to 1 part in 1010 with the astronomical (ephemeris) second then in use.
[12] It was also close to 1⁄86,400 of the mean solar day as averaged between years 1750 and 1892.
However, for the past several centuries, the length of the mean solar day has been increasing by about 1.4–1.7
ms per century, depending on the averaging time.
[13][14][15] By 1961, the mean solar day was already a millisecond or two longer than 86,400 SI seconds.
[16] Therefore, time standards that change the date after precisely 86,400 SI seconds, such as the
International Atomic Time (TAI), will get increasingly ahead of time standards tied to the mean solar day, such as
Greenwich Mean Time (GMT).
When the Coordinated Universal Time standard was instituted in 1961, based on atomic clocks, it was felt necessary to maintain agreement with the GMT time of day, which, until then, had been the reference for broadcast time services. Thus, from 1961 to 1971, the rate of (some) atomic clocks was constantly slowed to remain synchronised with GMT. During that period, therefore, the "seconds" of broadcast services were actually slightly longer than the SI second and closer to the GMT seconds.
In 1972, the leap-second system was introduced so that the broadcast UTC seconds could be made exactly equal to the standard SI second, while still maintaining the UTC time of day and changes of UTC date synchronized with those of UT1 (the solar time standard that superseded GMT).
[11] By then, the UTC clock was already 10 seconds behind TAI, which had been synchronized with UT1 in 1958, but had been counting true SI seconds since then. After 1972, both clocks have been ticking in SI seconds, so the difference between their readouts at any time is 10 seconds plus the total number of leap seconds that have been applied to UTC (37 seconds as of January 2019).
https://en.m.wikipedia.org/wiki/Leap_second
