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A leap second will again be inserted at the end of June 30, 2015 at 23:59:60 what will be impact?
There is nothing in the code that handles leap seconds.
For system time, QlikView and Qlik Sense relies on the operating system - which is the only sensible thing to do. And for dates in a data base, QlikView and Qlik Sense just assumes that these are correct. The date functions (Year(), Month(), etc.) are just transformations of these dates.
Note that neither Excel-like dates nor POSIX time account for leap seconds either.
HIC