First, some definitions . . .
"Per" means 'for' or 'for every'.
"Cent" comes from 'centum' which means one hundred.
So . . . per cent means 'for every hundred'. 50 percent means 50 for every hundred, or 50/100. This can be simplified to 1/2 (or one-half) by dividing the numerator and the denominator by 50.
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1/50 is it in simplest form. Simplified from 2/100.
101 percent in fraction form = 101/100
236 percent as a fraction in simplest form is 59/25
7 percent as a fraction in simplest form is 7/100
272 percent as a fraction in simplest form is 68/25