Helmets - do they work?

As title says. I’ve noticed sparks when hitting soldiers in the helmet and at one point I’ve shot at a soldier’s head with smg rounds, hitting 3/4 shots in the helmet while only one found his face. The guy survived and this doesn’t usually happen.

Also, does the angle of impact also affects damage taken by the soldier hit?

I know helmets don’t do jack if you hit it with a rifle round but bounces from low calibre bullets hitting at low angles seem to bounce (which is really sweet to see implemented)

Can any of the devs confirm this please?

I believe helmets MARGINALLY protect against pistol rounds.

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HA! so they do work. I knew it.

Time to randomize all my soldiers until they get helmets then…

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Pretty sure the devs said that the body armor in the Berlin campaign behaves like Helmets, so that kinda implies they do something.