As per the Broadcast Engineer's Reference Book, p. 203
This correction will match DF time to real time to within approximately 2.6 frames per day; to eliminate the residual error the timecode generator can be reset each midnight.
So, apparently nothing.
As far as the "extra" frames, Charles Poynton says,
If a timecode sequence is to be maintained longer than 24 hours, timecode should be jammed daily to reference clock time at an innocuous moment. No standard recommends when this should take place; however, the usual technique is to insert duplicate timecode numbers 00:00:00;00 and 00:00:00;01. Editing equipment treats the duplicate codes as a timecode interruption.