Define the relationship

Let B's salary be $100$. Since A's salary is $37\%$ more than B's, A's salary is $100 + 37 = 137$.

$A = 137, B = 100$

Calculate the difference

The difference between their salaries is $A - B = 137 - 100 = 37$.

$\text{Difference} = 37$

Calculate percentage decrease

To find how much percent B's salary is less than A's, we divide the difference by A's salary and multiply by 100.

$\text{Percentage} = \left( \frac{37}{137} \right) \times 100$

Final computation

Performing the division $3700 \div 137$, we get approximately $27.007...$, which rounds to $27.01\%$.

$27.007... \approx 27.01\%$