Three short lines, and a small joke hiding in them. The speaker works from home, and "her lips dine with me" suggests that someone's mouth, probably a partner's, is keeping them company at lunch, perhaps in a kiss, or perhaps in a video call or a photo. The poem doesn't spell it out, and that open space is part of the fun.
The title, "Distracted," tells us how the speaker feels: pleased to be pulled away from work. The last line, "on site," borrows office language. Being "on site" normally means being physically present at a workplace, so here it turns a kiss, or the thought of one, into a business arrangement. The speaker's home is the office, and the person they love has walked straight into it.
The mood is light, warm, and a little teasing. There's affection, but also a wink at how work and private life blur when the desk sits in your own house.