Abstract: The shoulder and waist harness for use with a wheelchair includes a horizontal belt that extends around both the torso of an occupant and a seat back of a wheelchair. A pair of shoulder straps attaches to a rear portion of the horizontal belt, and extend vertically up and over the seat back as well as shoulders of an occupant. A front end of each shoulder strap secures to a portion comprising a front cover located at a front portion of the restraining harness. The front cover being comprised of a front member and a rear member that include a nylon hook or loop strip so as to secure to one another. A shoulder strap and corresponding side of the horizontal belt is affixed to the front member, and an opposing shoulder strap and corresponding side are affixed to the rear member.