Abstract: The invention relates to a vehicle seat for equipment with shoulder belts (24) connected to the seat backrest (21), comprising an energy absorbing device (1) acting on the seat backrest, wherein said energy absorbing device comprises deformable energy absorbing means (12), with at least one arcuate (13, 14) area of plastically fragmentable material, opposing the rotation of said seat backrest (21) with respect to a lower seat structure (20) in a first direction, corresponding to a forward-leaning movement of said seat backrest.