If a technician reports a time effort/work time with a break and time splitting is used for the company (see /PACG/ECM_CSPLIT - Time Effort - Time Frames for Activity Type or https://proaxia-prod-doc.atlassian.net/wiki/spaces/PFCC/pages/37137870/PACG+ECM+VWRKTC+-+Work+Time+Task+Definition#Time-frames), you can specify how the break will be reflected in SAP ECC/S4, i.e. after how many hours from time effort/work time start. The split covering the calculated break start will have its duration time actual work reduced by the break’s duration.
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