Some references, there is a character who is barely wearing any clothes in the episodes. Played for Laughs.
A character in Episode 5 threatens to suck a persons phallus, but is quickly cut to a different shot before he could say "Cock."
Violence & Gore
Moderate
A character beats up the antagonist of the episode (Season 2 Episode 5) and there is very mild blood, but the antagonist is stopped when he is caught drowning the other character in a toilet.
Not a ton of violence, and whenever there is, it's not too graphic, and usually is fake.
A character is shot with a tranquilizer and is paralyzed from the waist down. (She can walk in Season 1 but in Season 2 she is shown in a wheelchair and regularly mocked.
Profanity
Moderate
Words like "Damn" to "Bitch" are said in the show, worse words like "Shit" and "Fuck" are censored.
Characters mispronounce Mr. Rimmer's name on purpose, calling him Rimjob, or Rimshot.
Hell, Damn, Bitch, Ass, Asshole, Cunt, Fuck, Shit, Dick, Cock, Whore, most swear words are said in this show but at least half are censored.
Lots of insults and name calling, especially towards Karen and her deceased mother.
Alcohol, Drugs & Smoking
Mild
There is a character regularly known to smoke and drink alcohol. Played for laughs.