Not really.
A properly fitted helmet ALWAYS transfers energy to the head, and/or the shoulders. Usually lengthening the time (and thus reducing the energy per unit time, and spreading it out a lot (thus reducing the energy per unit area.)
And, having worn some helmets that rested on my shoulders, they were not an issue in simulated melee... and having taken some head hits that physically moved my body, it didn't damage the neck. It transferred a lot to the shoulder.
In particular I am talking about the elaborate coal scoop design such as in Mithras' composite picture (Traveller Digest 9 to be exact). Any bullet or shell fragment hitting the lower edge, the overhang would act as a lever, breaking the wearer's neck or if loose fitting rotating down and transfering the force of the impact. Motorcycle helmets are deadly to a wearer if not snug fitting, modern military helmets the same today afaik, construction hard hats not, though their loose fit is part of their protect (mostly due to vertical impact direction protection).