What does this percentage deduction mean?

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I am trying to understand this deduction of fees in this excel spreadsheet someone gave me. For a given salary (S) a deduction of 55% in fees supposed to be made. In the spreadsheet, the deduction is expressed as:

$$ \frac{S}{(1 + 0.55)} $$

So, according to this formula, 64.516\$ would remain after applying the fee 55% fee to a salary of 100\$. I would have assumed that 45\$ are left - can someone explain why the fees are calculated like this?

And sorry, I guess this is a super silly question.