The aim of soft debt collection is to recover debts without enforcement of the law against the debtor. One way to improve the efficiency of debt collection is the proper organization of the soft debt collection process. The paper presents the results of research on efficiency of the soft debt collection in the organization of debt collection process in various non-financial enterprises, debt collection companies and financial institutions. Significant statistical differences were observed in the placement of the soft debt collection process in the organizational structure depending on the type of surveyed entities, as well as differences among people involved in the process of debt collection, both managers and regular employees engaged in the soft debt collection process.