This thesis deals with the numerical analysis of a helicopter composite seat at vertical ground impact, in the Abaqus/Explicit software package. The analysis is performed on a simplified model of the helicopter seat structure according to the available data from the literature, in order to see the impact of the load that the seat transfers to the passengers and crew during the collision. The seat model is connected to the floor which describes the inner part of the helicopter structure and is supported by the rest of the simplified floor structure model in order to obtain the most reliable results. The seats, along the floor and undercarriage of the helicopter are part of the energy absorption system. The goal of making seats that have some form of energy-absorbing mechanism is to soften the impact on the person sitting on them, as much as possible. Due to the impossibility of determining the behaviour of the seat during an impact analytically and expensive experimental testing, numerical simulations are emploved that predict how it will deform and what impact it will have on the crew. Based on this, the thesis describes the experimental test from the literature and the obtained results are finally compared with the performed simulations. A model of composite helicopter seat legs was made, taking into account the properties of two different materials for the purpose of their later comparison. Finally, the numerical damage model was validated and compared with the available impact test resuts, in order to reach the conclusion whether the obtained numerical results are reliable for further tests.