A new energy absorbing mechanism for car seat was developed to reduce the neck injury in rear impacts. Energy absorbing principle is based on the shear-bolt behavior of thin-walled cast components subjected to static and dynamic loads. Results of shear bolt test using AM60 of Mg alloys showed robust behavior giving an approximately constant mean force during failure processes. Simply designed energy absorbing mechanism was assembled with the recliner between seat backs and seat rails. We have simulated the sled test of seat with dummy under the rear end impact using the finite element method. Results of simulation show that the new seat mechanism reduces thorax acceleration to a considerable extent, but it is not sufficient to mitigate neck injury indices e.g. neck shear force, neck tension force and NIC. With heightened headrest and narrowed backset, the energy absorbing mechanism resulted in good performance of protecting the neck injuries.