query based on two queries

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I thought this would be easy....

I have two queries that I need to 'join' to give one query to then build a report.

The queries are attached.  What I need is a single query to give me the percentage of SoE Current (Eligible - Past due) / Eligible

I have been going around in circles - tried union, tried basic query and what I get returned is not correct

Any ideas....

rgds

SELECT DeptByArea.School, Z_ActiveEmployee_tblStatementDetails.[Eligibility Group], Count(Z_ActiveEmployee_tblStatementDetails.[Employee ID]) AS TotalCountEligible
FROM ((DeptByArea INNER JOIN ((Z_ActiveEmployee_tblStatementDetails INNER JOIN Z_NotOnLeave ON Z_ActiveEmployee_tblStatementDetails.[Employee ID]=Z_NotOnLeave.[Employee ID]) INNER JOIN [Z_TermDate<90NOT] ON Z_ActiveEmployee_tblStatementDetails.[Employee ID]=[Z_TermDate<90NOT].[Employee ID]) ON DeptByArea.[Department Description]=Z_ActiveEmployee_tblStatementDetails.[Department Description]) INNER JOIN [EmpTerm>12] ON Z_ActiveEmployee_tblStatementDetails.[Employee ID]=[EmpTerm>12].[Employee ID]) INNER JOIN [LastStartDate>2mths] ON Z_ActiveEmployee_tblStatementDetails.[Employee ID]=[LastStartDate>2mths].[Employee ID]
GROUP BY DeptByArea.School, Z_ActiveEmployee_tblStatementDetails.[Eligibility Group];



SELECT Z_CASS_SoEPastDue_SoEDueNow_Count.School, Z_CASS_SoEPastDue_SoEDueNow_Count.[Eligibility Group], Count(Z_CASS_SoEPastDue_SoEDueNow_Count.[SoE Past Due]) AS TotalCountPastDue
FROM Z_CASS_SoEPastDue_SoEDueNow_Count
GROUP BY Z_CASS_SoEPastDue_SoEDueNow_Count.School, Z_CASS_SoEPastDue_SoEDueNow_Count.[Eligibility Group];

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