There are moderate - mild sex references throughout the show. Mostly moderate.
In one episode, a character has a pen with a nude woman on it, it is only ever seen from a distance and rather blurry.
In one episode some one talks about phone sex
Sexual innuendos used occasionally
In some episodes Andy's virginity is discussed (Not graphic in any way) Brief.
Profanity
Moderate
Strong language is used occasionally throughout. The Christmas Special has more strong language than the rest of the series.
A reference to the use of "cunt," but it is never blatantly said.
In some episodes there are uses of "fuck" "shit" and some other milder profanities.
Alcohol, Drugs & Smoking
Mild
Drugs are taken in one episode. This is played for laughs.
Alcohol is occasionally drunk
Frightening & Intense Scenes
None
Extras is not intense in the traditional sense, but relies on very uncomfortable cringe-comedy surrounding social awkwardness, tragic circumstances and characters where everyone seems to be against them. A lot of people are mean to the 2 lead characters while their endless misfortunes and depressing lives could be distressing and uncomfortable viewing for some.