An improved head restraint is provided for a reversible seat that is movable between two use positions, namely a forward-facing position and a rearward-facing position. The improved head restraint automatically pivots to a fold flat position upon unlocking of the seat, wherein the head restraint is positioned in this fold flat position during reversing seat movement, so as to reduce the seat height and clear the vehicle headliner. The head restraint is cable driven and operably connected to the seat linkages that control movement of the seat cushion and seat back during reversing movement. As such, the seat movement articulates the head restraint so that the head restraint angles forwardly toward the occupant in the forward-facing position and rearwardly toward the occupant in the rearward-facing position, while permitting the head restraint to automatically articulate to the fold flat position during travel of the seat between these two use positions.