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I am not sure what you mean by "rules". Percentages are just an easy way to view and compare ratios. If you eat 5/16 of a bag of candy and I eat 6/17, who has eaten more? It is easier if to figure out if you convert those ratios (fractions) to percentages. 5/16 = 31.25% 6/17 = 35.29% So, obviously I have eaten more, (35.29%) but it wasn't so clear when I used fractions. To convert a fraction to a percentage, divide the numerator by the denominator and then multiply by 100.

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Q: What are the rules for percentage?
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