This paper describes the current state of the problem of time perspectives and the phenomenon of procrastination in professional activities. The paper is primarily focused on special aspects of time perspectives and procrastination of employees with different job titles. The paper contains an empirical study of the interrelation of time perspective and procrastination of employees with different job titles. The results show that top managers usually focus highly on future time perspectives (59.03) and the positive past (36.06). Their level of procrastination is lower (53.45). Groups of middle managers show high procrastination (57.2); they focus on hedonist present (24.6) and the negative past (31.26). The article proves a statistically significant level of distinctions of procrastination expressiveness on the entire sample (1211 at p≤.01). A connection between life-purpose orientation and time representation was established: the most effective life-purpose orientations for top management were ‘life goals’ (35.28), ‘locus control – life’ (32.7) and ‘sense of purpose of life’ (155.25); in the middle management group these facts are faintly expressed. Correlation analysis using the Spearman’s Rho allowed us to highlight a high level of procrastination in the middle management group determined by their orientation on time perspective of negative past against low focus on the future that complicates the success of professional activities. The regression analysis revealed the main predictors of procrastination in the groups of top managers (aims in life, process of life and locus control-ego) and middle managers (Fatalistic present and future). It may be assumed that personal time perspective and its time orientation are interconnected with procrastination processes and can be considered both negative and positive consequences that aligns with the results of the latest research examining procrastination in professional activities.