During vertical excitation of the seated human body there are vertical and fore-and-aft forces at the seat that are influenced by contact with a backrest, so it is desirable to take into account the effect of a backrest when developing models of the seated human body. Initially, a seven degree-of-freedom multi-body dynamic model was developed for the human body sitting with an upright posture unsupported by a backrest and exposed to vertical vibration. The model was optimized to fit the vertical apparent mass and the fore-and-aft cross-axis apparent mass measured on a seat. The model was then extended by the addition of vertical and fore-and-aft reaction forces to the upper lumbar spine to model the interaction between the human body and a backrest. By minimizing the least square error between experimental data and the analytical solution of the apparent masses on the seat and at the back, the human body model was able to represent both the vertical apparent mass and the fore-and-aft cross-axis apparent mass on the seat and at the back. Parameter sensitivity studies showed that the vertical apparent mass and the fore-and-aft cross-axis apparent mass on the seat and the backrest were all highly sensitive to the axial stiffness of the tissue beneath the pelvis. Pitch motion of the upper-body contributed to the vertical apparent mass and the fore-and-aft cross-axis apparent mass on the seat. The apparent mass at the back was more sensitive to the stiffness and damping of the lower back than the properties of the upper back.