The invention relates to a seat (14) for a utility vehicle (1) in particular for a military utility vehicle comprising: a seat base (15); a seat element (28) having a seat surface (29) and a first step-on surface (30); a first pivot device (34) for pivoting the seat element (28) in such a way that the seat element (28) can be pivoted from a seat position (SP1) in which the first step-on surface (30) is facing the seat base (15) into a first step-on position (TP1) in which the first step-on surface (30) is facing away from the seat base (15); a backrest (42) having a backrest seat surface (43) and a second step-on surface (44); and a second pivot device (45) for pivoting the backrest (42) in such a way that the backrest (42) can be pivoted from a seat position (SP2) in which the backrest seat surface (43) is positioned upright relative to the seat base (15) into a second step-on position (TP2) in which the second step-on surface (44) is arranged parallel to the first step-on surface (30).