Both the S60 and LS have child safety locks to prevent children from opening the rear doors. The S60 Plus/Ultimate has power child safety locks, allowing the driver to activate and deactivate them from the driver's seat and to know when they're engaged. The LS’ child locks have to be individually engaged at each rear door with a manual switch. The driver can’t know the status of the locks without opening the doors and checking them.
The S60 has a standard Whiplash Protection System (WHIPS), which use a specially designed seat to protect the driver and front passenger from whiplash. During a rear-end collision, the WHIPS allows the backrest to travel backwards to cushion the occupants and the headrests move forward to prevent neck and spine injuries. At the same time the pretensioning seatbelts fire, removing slack from the belts. The LS doesn’t offer a whiplash protection system.
Both the S60 and the LS have standard driver and passenger frontal airbags, front side-impact airbags, driver knee airbags, side-impact head airbags, front and rear seatbelt pretensioners, height adjustable front shoulder belts, four-wheel antilock brakes, traction control, electronic stability systems to prevent skidding, crash mitigating brakes, post-collision automatic braking systems, daytime running lights, lane departure warning systems, blind spot warning systems, rearview cameras, rear cross-path warning, driver alert monitors, available all wheel drive and around view monitors.
For its top level performance in IIHS driver and passenger-side small overlap frontal, moderate overlap frontal, side impact, roof strength and head restraint tests, its standard vehicle-to-vehicle front crash prevention system, with its optional vehicle-to-pedestrian front crash prevention system, and its standard headlight’s “Good” rating, the Insurance Institute for Highway Safety grants the S60 its highest rating: “Top Safety Pick Plus” for 2022, a rating granted to only 128 vehicles tested by the IIHS. The LS has not been tested, yet.