One episode focuses around the topic of virginity, pregnancy, and marriage.
Sex is a common topic and subplot. No sex is ever shown, but it is often implied and discussed, and foreplay is shown sometimes.. On average, it is generally at least mentioned every episode. I'd say that one episode in every six has sex as the main topic. The closest I can think of to actually showing sex is in one episode when we see the hallway and hear moaning, and then screaming and a bump. Ray and Debra are then shown wrapped in sheets on the floor, having fallen off the bed.
Violence & Gore
None
Extremely rare. There was one episode when Frank was fixing Ray's stairs and the stairs broke and he feel through.
Marie and Robert's first wife get into a verbal argument and when Marie reaches her boiling point she tries to make a leap towards her, but is restrained by Raymond.
In one episode Debra goes through PMS and ends up taking it out on Raymond, nothing physical but she does scream and yell at him very aggressively.
Profanity
Mild
Crap, damn, hell, and ass are used generally every episode, but they nowhere near pervasive.
Marie calls Frank a son of a bitch in one episode, and in that same episode she says damn. This is unusual because Marie rarely curses.
Alcohol, Drugs & Smoking
Mild
In one episode, two of the main characters get drunk.
An episode revolves around smoking cigarettes.
In one episode Robert asks Raymond if he's doing cocaine due to asking a $3k loan for his bills.
There is drinking in some episodes.
In one episode, Marie mistakenly believes that Debra is a drinker.
Marie asks Ray about a party he had when they find a beer cap in the A.C. vent, and she asked him if he smoked, to which he replies, "Smoked what?"