Parents need to know that this sardonic British mockumentary skewers the corporate world, exposing the drudgery, tedium, and mindless pranks that make up daily life for so many office drones. Central character David Brent manages to inadvertently offend nearly everyone around him with his casual sexism, occasional racism, and nonstop pompous blather. Nearly the entire series takes place in the office, but there’s plenty of talk about wild nights out drinking, plenty of swearing (including "s--t"), and a fair bit of flirting and sexual innuendo.
Positive messages:The corporate world seems dreary and tedious, filled with self-serving coworkers who try to kill time by planning practical jokes and making fun of each other.
Positive role models:David Brent is truly The Boss from Hell, but what makes him even worse is that he thinks he’s everybody’s best friend. Insensitive, crass, and rude, almost every word out of his mouth makes people cringe.
There is lots of Profanity,I think it should desserve 4/5 language, there ARE some brittish pop-culture referances, some adults also drink beer and wine, that word "t--t" gets it a TV-MA because it basically means "vagina" or a huge A--hole (as in jerk)
so thats why it's TV-MA-L, or why people don't use words like that (or c--k, c--t and ni---r)