A model and control strategy of a semi-active seat suspension system with a magneto-rheological (MR) damper, chiefly intended to protect construction machine operators from vibration acting in one of the horizontal directions, has been presented. The parameters of the model shown were determined experimentally as functions of the damper control current, for which a control algorithm imitating the operation of a sky-hook damper (a damper hanging from an inertial reference point) was developed. Afterwards, the model proposed was verified on a test stand with an electrohydraulic actuator and then the semi-active seat suspension system was experimentally tested with the participation of a human subject. Results of the work carried out have been presented in the form of power spectral densities of vibration accelerations and transfer functions of the suspension system. Based on a qualitative assessment of the test results obtained, the operation of the semi-active seat suspension system was found to be far more effective than that of a conventional system in the excitation frequency range under consideration. Noteworthy is the fact that the highest effectiveness of the system operation was achieved at the resonance frequency, corresponding to that of the passive system. This is confirmed by the tabulated values of vibration transfer coefficients and maximum relative displacements of the seat suspension system in the conventional passive version and in the semi-active version provided with an MR damper.