A suspension seat comprises a structural layer and a stretchable top layer above the structural layer. The structural layer comprises a cut-out. The perimeter of the cut-out is defined by a plurality of discrete members. The discrete members allow the buttocks (i.e., the tissue surrounding the ischial sacrococcygeal aspects of the skeleton) of a wheelchair user to enter into the cut-out with gradual pressure minimizing high pressure concentrations at the edges of the cut-out. The stretchable top layer bears load via tension as the wheelchair user buttocks deflects into the cut-out.