Same as single engine fixed wing - if flying offshore outside of gliding distance to land there's a requirement for all on board to be wearing lifejackets (the company I used to work for used the little yellow packages you wear around your waist for everyone). Only useful if you're flying over water of course!
Doesn't look like that machine has the popout floats installed on the skids yet. They sit on top of the skids in packages (DON'T STEP ON THEM WHEN GETTING IN OR OUT OF THE HELICOPTER!!!) and like Jethro said, are big balloons that inflate from a CO2 cylinder. I've seen the results of a Jetranger that had cause to fire the floats a few years back - they gave the guys on board enough time to get out before one of them popped and the machine turned turtle.
It's a pretty schmick looking beastie though!
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