A variable load limiting device for a vehicle safety belt assembly is provided for controllably restraining a vehicle occupant by the vehicle safety belt assembly during deceleration of a vehicle. The device includes a body including a fluid chamber for containing a free-flowing fluid therein. A wiper assembly is operably disposed in the fluid chamber and selectively coupled to the vehicle safety belt assembly. The wiper assembly creates a pressure differential within the fluid chamber when a force in excess of a predetermined value is applied to the vehicle safety belt assembly. A throttle valve is operably connected to the body for controlling fluid pressure in the fluid chamber.