Listening skills are defined as the process of receiving, understanding and responding to a specific message that a speaker sends. Listening is an active rather than a passive process. In active listening, there is a real interest in hearing and understanding the speaker, while in passive listening there is uncertainty in understanding or understanding what the speaker wants to say. Listening is one of the most important forms of communication that is often not given enough attention. Listening is not the same as hearing, what will be shown in this paper. The subject of this research is the skill and perception of listening in business communication. The aim of the paper was to examine the perception of the importance of listening skills in business communication, personal beliefs about listening skills and to examine self-assessment of the level of admission of the listening skills of the research participants relative to the assessment of the adoption of colleagues and supervisors in business communication. The conducted research has shown that participants consider the listening skills important in business communication. It has also been confirmed that participants to a certain extent believe in myths and obedience to listening skills and evaluate their own adoption of listening skills much higher than the assessment of adoption and skills with colleagues and superiors. Participants are aware of the importance of listening skills in business communications but also feel that they need to work on it. All of this above refers to the importance of representing this skill in the education within the organization and the need for further research in this area.