diff --git a/kernel/sched.c b/kernel/sched.c
index b902e587a3a03e32a3e26f676e419f692ba79145..26efa475bdc143f6e4459067c18ce57e71608764 100644
--- a/kernel/sched.c
+++ b/kernel/sched.c
@@ -4732,7 +4732,7 @@ void account_process_tick(struct task_struct *p, int user_tick)
 
 	if (user_tick)
 		account_user_time(p, one_jiffy, one_jiffy_scaled);
-	else if (p != rq->idle)
+	else if ((p != rq->idle) || (irq_count() != HARDIRQ_OFFSET))
 		account_system_time(p, HARDIRQ_OFFSET, one_jiffy,
 				    one_jiffy_scaled);
 	else