Not necessarily. In informal speech, I can imagine it being used to refer to a break the speaker is planning to take, or one he has already taken.
Future - I've been working twelve-hour days for the last six months, often on weekends too and I told my boss I had to take a couple of days off. He keeps asking me why, if I'm going out of town, if I have job interviews lined up. I don't understand what his problem is. I'm just taking a break from work. Everyone needs one.
Past - My supervisor is behaving unreasonably nowadays. This morning for instance. I'm just taking a break from work, just five minutes for a cup of coffee, and he starts yelling at me, saying I'm slacking off.
Thank you very much, Barque.
Could you please tell me what I could say then to express that I am sitting here right now taking a little pause from work (for about half an hour) and that's why I have time to write a few lines.
Barque's response in #3 illustrates how important context is for interpretation of a simple sentence. The extra information in #5 begins to do that, although one might be able to construct a context for it that is not what was precisely indicated. Perhaps the speaker has taken a short vacation and is relaxing on the beach with time to spare. To be more precise, you need to add more information - or already know that your friend already has that infirmation : i.e., knows the context.