Breakout rooms allow you to split your Zoom meeting in up to 50 separate sessions. The meeting host can choose to split the participants of the meeting into these smaller separate sessions automatically or manually and can switch between sessions at any time.
Limitations
Only the host can assign participants to breakout rooms. The co-host can leave and join any breakout room only if they join a breakout room assigned to them by the host.
Users joined into the Zoom meeting from the Zoom Mobile App can participate in breakout rooms, but cannot manage them. Users joined using Zoom Rooms are unable to join breakout rooms, but the main room can be used as an alternative session for these users.
If the meeting is being cloud recorded, it will only record the main room, regardless of what room the meeting host is in. If local recording is being used, it will record the room the participant who is recording is in. Multiple participants can record locally.
More information on managing breakout rooms can be found here.