2

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

3

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

  • 1
    It's worth noting that Legendary (Gold) gear has the same effects as Epic (Purple) plus a bonus effect. The Gold helmet charges your tactical (Q) and ultimate (Z) abilities faster than normal. – Buns Glazing Feb 11 at 18:45
  • @Buns Glazing Absolutely, this should be added into the answer to make it more complete. – Sharlike Feb 11 at 20:41
  • Twitter URL is broken. – Steven M. Vascellaro 2 days ago

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