The fundamental document specifying the requirements and testing methods applicable to industrial safety helmets in European Union member states is the standard EN 397:2012. According to that standard, one of the most important parameters of a helmet is shock absorption, determined for an impact of a striker with a kinetic energy of 49 J. The shock-absorbing performance of a safety helmet involves absorbing the energy of a striking object associated with a deformation of the shell and cradle, as well as an increase in the force transferred to the user’s head. The paper presents a study conducted with the aim to estimate the actual amount of energy absorbable by various helmet types without exceeding the threshold value of the force acting on the user’s head. A method of testing helmet deformation and the force acting on the helmet during an impact exerted by a falling object is presented. The effect of the temperature used for conditioning various helmet types on their capability to absorb impact energy was determined. The causes of deterioration of that capability due to temperature changes are analyzed for various designs of helmets made of different materials, and possible solutions to that problem are offered.