Depends on how you enter the 15 minutes break… assuming this is what you have
- A2:
12:30 AM (or 00:30 for everyone else)
- A3:
00:15
- A4:
8:45 AM (or 08:45)
then the formula is simply =A4-A2-A3 formatted as duration [HH]:MM => 08:00
If instead the break value in A3 is entered as minutes, i.e. 15 then the value needs to be divided by minutes per day (1440) and the formula would be =A4-A2-A3/1440.
Note that if a time span (shift) can cross midnight (i.e. the end time is smaller than the start time) you need to take that into account and add 1 for that case, so =A4-A2-A3+(A2>A4) (where A2>A4 results in 1 if the condition is true and 0 else).