It's based on the Glicko system-you gain points when you win, lose when you lose. The exact amount of points depends on the difference in points between you and your opponent, as well as how many games each of you has played recently (rating accuracy).
You can check out the math here.
Hello... chess.com,
I'm really comfuse About The Value of the Rating in Live Chess. Can u tell me the calculation about plus and minus rating after done the match. Resignation point also always change.