Multiple episodes contain simulated sexual acts most of which are obscured or off-screen It is clear still what is supposed to be happening.

S1e4 has a party with an LSD trip.

Jerry smokes weed in every scene he's in.

Drinking at every social party.

Sheila has an eating disorder. Through out season 1, she will buy 3 burgers, 3 large fries and a milkshake, take it to a hotel, binge eat and then throw it up. Could be triggering for someone.