Sheer Force only applies on moves that have a percentage chance of a secondary effect (like how Fire Blast has a 30% burn chance, but not anything like stat boosts nor recoil).
it also does this for life orb, but only if you use a move that is affected by Sheer Force as well.
that means if you use something like Earthquake, then you'll still take Life Orb damage. If you use something like Rock Climb, then it'll work.