=Code.Divide
(IIf(Fields!Results.Value = "BKR3 - Total Overtime Hours", Fields!Results.Value, 0)) ,
(IIf(Fields!Emp_Type.Value = "BKR1 - Total Paid Hours", Fields!Results.Value, 1))

Public Function Divide(ByVal dividend as Double, ByVal divisor as Double) As Double
    If IsNothing(divisor) Or divisor = 0 Or IsNothing(dividend) Or dividend=0 THEN
        Return 0
    Else
        Return dividend/divisor
    End If
End Function

Overtime %                               0.18%

Overtime %                               #Error