Remove the percentage sign from the percentage. For example, if you are working with 22%, rewrite this as 22.
Place a "100" underneath the number as a denominator. For the example in step 1, 22%, you would have 22/100. This itself is a fraction, and the numerator is 22. You can stop here if you do not wish to simplify.
Simplify the fraction. Divide the top and bottom of the fraction by the greatest common divisor (the biggest number that can divide both 100 and the numerator). The only possible common divisors for 100 and any other number are 100, 50, 25, 20, 5, 4 and 2. Try dividing the numerator by these numbers, one at a time, from largest to smallest. For the example, you will see that only the number 2 can divide 22, so you divide the top and bottom numbers by 2, getting the simplified fraction 11/50.
Report the numerator along with the denominator. If you did not simplify, the numerator is the one you found in step 2 and the denominator is 100. If you did simplify, the numerator is the top number in the fraction and the denominator is the bottom number in the fraction.