Federal Law The federal Fair Labor Standards Act (FLSA) does not require employers to provide meal periods or rest breaks for non-exempt employees, except for break time for nursing mothers. However, employers that do provide breaks and meal periods must follow certain rules. Rest breaks must be counted as hours worked for purposes of minimum wage and overtime requirements under federal law. These breaks include short periods (usually 20 minutes or fewer) that employees are allowed to spend away from the work site for any reason—for example, smoke breaks, restroom breaks, and breaks to make personal phone calls or to get coffee or soft drinks. Bona fide meal periods (typically at least 30 minutes) are generally not considered work time under federal law, so long as the employee is completely relieved from duty during the meal period. An employee is not completely relieved from duty if he or she is required to perform any duties or do any work (active or inactive) while eating. It is not necessary that an employee be permitted to leave the premises if he or she is completely relieved from duty during the meal period. Many states require that employers provide meal periods and rest breaks (paid or unpaid), and some specify a particular time when breaks or meal periods must be given. Where both the FLSA and a state labor law apply, the employee is entitled to the most beneficial provisions of each law.