A vehicle seat having a seat back including an actuatable back panel. The back panel of the seat back may be moved between a normal, or flush position, and an actuated, or spaced position, relative to the seat back assembly. The back panel is provided with clips that may be used to connect the back panel to the vehicle seat assembly or suspension. The back panel is actuated in the event of a rear end collision to provide added clearance for operation of an active head restraint system. Seat accessories, such as an adjustable lumbar system or heating/cooling system may be secured to the back panel as a sub-assembly to facilitate manufacture.