The number of seconds since January 1. 1970 UTC.
Even if UTC counts the same second twice, this does not change how many seconds has elapsed since the unix epoch.
If you click through the articles reference to wikipedia and again from there, you will end up on "The Open Group Base Specifications Issue 7, 2018 edition"[1]
Which says:
> The relationship between the actual time of day and the current value for seconds since the Epoch is unspecified.
Which again sounds like there is absolutely no reason to double count or skip seconds in unix time.
However, I am not quite sure of the implication of the formula written there, but I fear that it says that the number of seconds since the epoch is defined, not as the number of seconds since the epoch, but by the UTC definition of the current time.
[1] http://pubs.opengroup.org/onlinepubs/9699919799/basedefs/V1_...