Leap years have pretty straightforward rules for when they happens. Approximately every 4 years, expect on 100 years, except on 400 years. Leap seconds on the other hand happen at the whim of the IERS
Leap years are actually just slightly inaccurate. Leap years estimate an orbital period of 364.2425 days but the actual orbital period is 365.24217 days.
Also, it should be noted that basically nobody actually understands a "year" to mean an orbit of Earth around the Sun relative to the Local Standard of Rest, which is called a sidereal year (ca. 365.256 days). Instead, to most people, a year means a cycle of seasons which recreates the same angle between the Earth-Sun axis and the Earth's axial tilt, which generates seasonal temperatures and is called a tropical year. Because the axial tilt is variable, the tropical year also varies and eventually drifts away from the sidereal year. The tropical year and sidereal year differ by about 20 minutes, so today's year starts about a month "away" from the year Julius Caesar enacted the first true solar calendar.
The difficulty in this case is that spinning rocks in space can float around however they please.
