According to the Theory of relativity More the gravitational field slower the time because of more bending in spacetime fabric. Earth orbit is not completely elliptical it means distance from sun is not same throughout the year. When the earth far from sun will the time move faster on earth because of lesser gravitational field of Sun?
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With respect to what? That's a rhetorical question. With respect to GPS satellites or the Moon, no. Those objects undergo the more or less the same gravitational time dilation as does the Earth. But with respect to pulsars? The answer is yes -- and that related question is why I'm voting to close. – David Hammen Jan 12 '20 at 03:27