PROC REPORT prints PROCLIB.POINTS and associates the PTSFRMT. format with the TotalPoints variable. The column that contains the formatted values of TotalPoints is using the alias Pctage. Using an alias enables you to print a variable twice, once with a format and once with the default format. See The REPORT Procedure for more information on PROC REPORT.
proc report data=proclib.points nowd colwidth=12;
   column employeeid totalpoints totalpoints=Pctage;
   define pctage / format=ptsfrmt10. 'Percentage';
   title 'The Percentage of Salary For Calculating Bonus';
run;