Description:
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When we reach negative years 'date()' calulates the day of the week 'N' incorrectly.

Apparently one day too much is subtracted in this case.
So that for example the date '-1-W52-3' is displayed as '-1-W52-2' instead, when using 'date()'.

The issue can be easily reproduced here:
https://3v4l.org/4Glr2

Test script:
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<?php
date_default_timezone_set('UTC');

$time=-62167046400; // 0000-01-03 0-01-1

var_dump(date('Y-m-d o-W-N', $time - 86400));
var_dump(date('Y-m-d o-W-N', $time - 86400 * 2));
var_dump(date('Y-m-d o-W-N', $time - 86400 * 3), 'The issue appeared here. Expected: 0000-01-02 -1-52-5');
var_dump(date('Y-m-d o-W-N', $time - 86400 * 4));
var_dump(date('Y-m-d o-W-N', $time - 86400 * 5));

Expected result:
----------------
The date should be formatted correctly and the displayed weekday should match the actual weekday for a timestamp.

Actual result:
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The date is formatted incorrectly and the displayed weekday, for negative years, is one less than the actual weekday.