The way I always remember it is like this:
The symbol ' % ' means ' /100 ' .
So ' 14% ' means ' 14/100 ', and there's your fraction.
Of course, if the top and bottom have a common factor,
then the fraction can be simplified.
The greatest common factor of 14 and 100 is 2 .
14/100 = 7/50 . and there it is in simplest form.