diff --git a/kernel/time/ntp.c b/kernel/time/ntp.c
index f03fd83b170b..e8c867173ae5 100644
--- a/kernel/time/ntp.c
+++ b/kernel/time/ntp.c
@@ -412,6 +412,7 @@ int second_overflow(unsigned long secs)
 		if (secs % 86400 == 0) {
 			leap = -1;
 			time_state = TIME_OOP;
+			time_tai++;
 			printk(KERN_NOTICE
 				"Clock: inserting leap second 23:59:60 UTC\n");
 		}
@@ -426,7 +427,6 @@ int second_overflow(unsigned long secs)
 		}
 		break;
 	case TIME_OOP:
-		time_tai++;
 		time_state = TIME_WAIT;
 		break;