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It's not just time zones and leap seconds. SI seconds on Earth are slower because of relativity, so there are time standards for space stuff (TCB, TGC) that use faster SI seconds than UTC/Unix time. T2 - T1 = [God doesn't know and the Devil isn't telling.]
When a leap second happens, unix time decreases by one second. See the section about leap seconds here: https://en.m.wikipedia.org/wiki/Unix_time
As a side effect, this means some unix timestamps are ambiguous, because the timestamps at the beginning and the end of a leap second are the same.