Numerical Ability lesson

Percent: One Template for Part, Whole and Rate

Every basic percent item uses one template: Part = Rate × Base. Learn to spot the part, the whole and the rate, convert the percent, and solve for the missing one.

25 min read · Professional and Sub-Professional

What it is

Percent means "per hundred". 30% means 30 out of every 100. A percent is simply a fraction with 100 at the bottom: 30% = 30/100.

Every basic percent problem has three numbers:

  • the whole (also called the base): the total amount;
  • the part (also called the percentage): a piece of that total;
  • the rate: the percent that tells how big the part is compared with the whole.

They are always linked by one template: Part = Rate × Base. Two of the three are given; you find the third.

Why it matters on the exam

Percent is one of the most frequent topics in the Numerical Ability part of both the Professional and Sub-Professional exams. It also returns in later topics: percent change, discounts, interest and data interpretation all use the same template.

At work, percent is everywhere: passing rates, budget shares, tax, collection targets and survey results.

Rule 1 of 4Changing between percents, decimals and fractions
Percent to decimal: drop the % sign and move the decimal point two places to the left. Decimal to percent: move it two places to the right and add %. Percent to fraction: write it over 100 and reduce.
Worked example 1 of 3Finding the whole (base is missing)
In a municipal office, 45 employees attended a training. This is 30% of all the employees. How many employees does the office have?
  1. 13.5
  2. 75
  3. 135
  4. 150
Step 1 · What is asked?The number of ALL employees: the whole (base).
Read the full lesson

The rest of this lesson, and every other lesson, is part of ReviewTayo.

Read more

In the full lesson

  • How to recognize it on the test
  • What to look for (5 checks)
  • All 4 rules and tools
  • 3 worked examples, every step explained
  • 6 common mistakes and how to fix them
  • 3 exam techniques
  • Remember: 5 key points
  • Practice questions with explanations, and your progress saved
Not sure where to start?Take the diagnostic test and see your strongest and weakest subjects.Start
Start learning

More Numerical Ability lessons

ReviewTayo has 51 lessons that follow the official scope of the exam, each with rules, worked examples, common mistakes and practice. Open one and read the first part.

Filing opens November 2, 2026. Add the dates to my calendar