If I work from 8 am to 5 pm with a 1 hour unpaid lunch break can I be deducted for taking one 5 minute cigarette break in the morning and one in the afternoon or am I entitled to these breaks as paid?

Any break of less than 20 minutes must be paid, but federal law does not require any breaks at all.

Would you prefer that your employer pay you for the five minutes and keep you working or would you prefer to have a cigarette and not get paid for all of five minutes? Your choice, since the employer is not required to give you the time off to smoke.

If the employer uses the rounding prinicple when calculating hours worked, the 5 minute cigarette break is immaterial.

I agree that any break less than 20 minutes should be paid. Please keep in mind that your employer is not required by law to permit you to take these additional breaks. The boss could say no to them entirely and that would be absolutely fine.

Minnesota law does provide for breaks. Your one hour lunch break far exceeds what's required by law. The law itself is quite vague. It only requires that sufficient time be afforded to workers to eat a meal. It also provides for bathroom breaks in each 4 hours of work (http://www.doli.state.mn.us/breaks.html).

Just for further clarification, barring a binding and enforceable contract that specifically says otherwise (and I do mean specifically), there are no circumstances whatsoever anywhere in the United States under which an employer is required to provide smoke breaks.