Ok, doing a little project here at work, ok in one of the departments
here we have 37.5 hours available for each employee per week...

that's after two 15 minute breaks, which is 30 minutes a day, and 2.5
hours a week, so 37.5 available and not 40...

I have this spreadsheet that tracks what people do and the time it took
them to do it..

If day Joe Smith, for the week had a total of 30 hours, but he's
supposed to have 37.5, that means that 7.5 hours are missing somewhere,
that I know how to calculate, but in a percentage, how would that be
done.

100% is 37.5

if they worked only 30, how would that be calculated using a formula ?
if in column:

A: available 37.5

b: acctual 30

c: 7.5 hour deficient

d: would show if %

so if someone used 37.5, they would be 100% productive..

Thanks.