The word percent is exactly that per cent, which basically means parts of hundred. E.g. 10% are 10 of 100, or 60% are 60 of 100. You can also write this mathematically as 60/100 or 60÷100, which is 0.6.
Now in general: x% are x parts of 100 or x/100 or x÷100. If you want to calculate x% of y you just multiply it: y × x% = y × x ÷ 100.