The basic structure
Meal periods are unpaid, at least thirty minutes, and duty-free — you must be relieved of all duty and free to leave. Rest periods are paid, shorter, and counted as hours worked.
Entitlement scales with the length of the shift. Both types are separate obligations: you can be owed a premium for a missed meal period and another for a missed rest period on the same day.
“Provided” is the operative word
The employer's obligation is to provide the opportunity and to relieve you of duty. It is not to police whether you take it. A genuinely available break you chose to skip generally does not generate a premium.
In practice, most disputes are not about employees skipping voluntarily — they are about workloads and coverage that make taking the break impossible in fact, even where nothing was refused in words.
What a non-compliant break looks like
Started late. Cut short. Interrupted by a task or a message you had to answer. Taken on duty or on call. Taken at a desk where you were expected to respond. Any of these can make the period non-compliant even though a break nominally happened.
One hour, not thirty minutes
The premium for a non-compliant meal period is one hour of pay at your regular rate. People routinely calculate their own claim at half its actual size. The unpaid wage estimator works the arithmetic through.