example.rb

class Employee
  attr_accessor :name, :salary
  def initialize(name, salary)
    @name   = name
    @salary = salary.to_i
  end



  def start_salary
    EmployeeSalary.new(salary)
  end
end

class EmployeeSalary
  attr_accessor :salary
  def initialize(salary)
    @salary = salary.to_i
  end

  def base_salary
    salary - (salary *  0.12)
  end
end

class Manager < Employee

end

employee1 = Employee.new("Jose", 99)
p employee1.start_salary