In this work, it is proposed the procedure for tuning the PID controller to the underdamped second-order systems, that offers the possibility to optimize the performance of the system. The analytical expressions for calculation the tuning parameters of the PID controller were obtained according to the maximum stability degree criterion. These analytical expressions permit to calculate the tuning parameters according to the values of the damping ratio, natural frequency and transfer coefficient, that can be determinate from the step response of the underdamped system. The proposed procedure for performance optimization permits to optimize the value of rise time and percentage of overshoot. To demonstrate the efficiency of proposed method the computer simulation was performed.