function Sec2Time($time){
  if(is_numeric($time)){
    $value = array(
      "years" => 0, "days" => 0, "hours" => 0,
      "minutes" => 0, "seconds" => 0,
    );
    if($time >= 31556926){
      $value["years"] = floor($time/31556926);
      $time = ($time%31556926);
    }
    if($time >= 86400){
      $value["days"] = floor($time/86400);
      $time = ($time%86400);
    }
    if($time >= 3600){
      $value["hours"] = floor($time/3600);
      $time = ($time%3600);
    }
    if($time >= 60){
      $value["minutes"] = floor($time/60);
      $time = ($time%60);
    }
    $value["seconds"] = floor($time);
    return (array) $value;
  }else{
    return (bool) FALSE;
  }
}

http://www.catswhocode.com/blog/10-super-useful-php-snippets

Convert seconds to time

PHP