It depends on the proximity of metal to skin mostly. If you use giant cans with huge ear pads, you're fine. If you use in-ear reference headphones, the metal mesh over the speaker is close enough to the earhole to jump the gap. It also depends if the headphones are plugged into a device on your person versus say, a desktop DAC. And if you use a chair with wheels that roll across plastic, etc. etc. A lot of variables. I still enjoy using wired for audio quality, I just have to make sure I don't plan on moving and/or discharging my bodily static periodically on a grounded surface.

ESD is such an hilarious annoying thing, I once touched a cell phone and the entire display oozed to black starting from the point I touched and then oozed back to picture. Another time, I ESD'd a wall thermostat so hard that it reset back to factory defaults. I may actually be a Van De Graaff generator.

Edit: Just remembered a third, touched a light switch screw one day and static snapped me with enough juice that 200 nearby LED lights blinked on for a split second, and then back off.