Correct Answer - Option 1 : 37.5%

**Given:**

A's salary is 60% more than B's salary

**Calculation:**

Let the salary of B be 100

A's salary = 100 + 60% of 100

A's salary = 160

The salary of B is (160 – 100) = 60 less than A

Salary of B is {[60/(Salary of A)] × 100} percent less than A

⇒ Salary of B is {[60/160] × 100} percent less than A

⇒ 37.5%

**∴ The salary of B is 37.5% less than the salary of A**