The Break Room is an area on the Severed Floor of Lumon Industries where severed employees were traditionally sent for punishment throughout Season 1. Known forms of punishment involve being forced to read the The Compunction Statement while being monitored for remorse. Unlike other rooms or the Hallways on the Severed floor, the Break Room was very dark, with minimal lighting.

In Season 2, the Break Room has been repurposed apparently as the kind of break room one might find in a traditional office. It has a video projection machine with four purple seats, carpet in a grey version of the cheerful yellow, blue, and green of the Lumon building lobby and the Waking Chamber and Severed Lobby. It also seems to have some kind of electronic video game called Lumon Is Listening; this shares a name with an ad campaign starring Natalie. The walls are decorated with motivational posters and there are glowing balloon-shaped accent lights in puce and crème-brulée colors on the floor.