Is it percentage damage reduction? Life points, similar to body armor?

2 Answers

They essentially reduce bonus headshot damage, with higher tiers having more of a reduction.

White: 30% Reduction

Blue: 40% Reduction

Purple/Gold: 50% Reduction

They also do no break like shields from armour does.

Source: Chad Armstrong, Designer at Respawn

2

There is a new answer recently. Reddit user “TheChessur” worked out that actually the damage reduction applies to total damage; and the reductions themselves are much smaller than expected, at 10%/20%/25%.

• A headshot with a Wingman would deal 45 body shot damage, plus 45 bonus headshot damage, for a total of 90.
• If you headshot an enemy with a White Helmet, the game’s description would have you believe you deal 45 + (0.7*45) = 77 damage.
• But in fact, the headshot deals (0.9*90) = 81 damage.

Source: