It's (less than) a minute a century -- why would we not simply say "no corrections except at the century mark, in the middle of the weekend closest to January 31st"? That way:
There's an exact time everyone knows the correction will happen, it's just a question of how big the correction will be.
The correction is always in the same direction -- no "one second forward, then later one second back" shenanigans.
It always happens over a weekend, so no one has to deal with real-time work-time issues.
While maybe some have to work a weekend, at least it's not near the year-end holidays.
There's an exact time everyone knows the correction will happen, it's just a question of how big the correction will be.
The correction is always in the same direction -- no "one second forward, then later one second back" shenanigans.
It always happens over a weekend, so no one has to deal with real-time work-time issues.
While maybe some have to work a weekend, at least it's not near the year-end holidays.
It only happens once every 100 years.