A percentage is just a different way of writing a number.
People do not like to say things like $0.4$, so instead they
multiply the number by $100$ and attach a percentage sign to it.
That is, by definition,
$$ 0.4 = 40\%.$$
People find it much more agreeable to say $40\%$ than to say $0.4$.
They also prefer very much to say "$40\%$ of something" rather than
"$40\%$ times something", although if you regard $40\%$ as a number
(as I do) then the two phrases mean the same thing.
This is all fine
until it comes time to actually do some arithmetic on the number.
Then I personally find that usually the first thing I would like to do is
to write $40\%$ as $0.4$, and say "times" rather than "of",
and then never think about percentages again.
So for the first problem you found the following:
- The sum of the marks is $2x + 14$.
- $x$ is $0.4$ times the sum of the marks
If you introduce a symbol such as $s$ to represent "the sum of the marks", from the two statements above you can derive two equations which are easy
to solve for $x$.
For the second problem, when people say something like "$x$ is $10\%$ more than $y$", they mean that $x$ is $y$ plus another $0.1$ times $y$, or
$x = y + 0.1y = 1.1y$.
That is, "$10\%$ more than" is a way people like to say "$1.1$ times",
"$20\%$ more than" is a way people like to say "$1.2$ times",
"$50\%$ more than" is a way people like to say "$1.5$ times",
and so forth.
So what does "$260\%$ more than" mean?
Now if $x$ is the wages of the lesser-paid worker, and the other
worker is paid $260\%$ more than $x$, and the two wages add up to $9.2$,
you can write a single easily-solved equation with one unknown $x$.