Common Sense Note
Parents need to know that this R-rated romcom stars Justin Timberlake and Mila Kunis as adult friends who decide to make their relationship sexual with no commitments (hence the "benefits" of the title). Consequently, there's plenty of frank, direct sexual talk and content, with partial nudity, simulated sex acts, innuendoes, and free-wheeling discussions about sexual preferences and relationships. There's also social drinking and swearing (including "s--t" and "f--k"). It's adult fare, but it does ultimately have positive messages about true love.
You name it, they depict it (though there are no full-frontal shots or total nudity): Oral sex, intercourse (in many different positions and places), etc. There's plenty of raunchy talk, too, about both straight and gay sex, as well as open discussions about which acts are pleasurable and which aren't.
Frequent (if not relentless) use of everything from "f--k" and "s--t" to "damn," "a--hole," "goddamn," "d--k," "p---y," and "c--k," though not a relentless amount of usage.
Amid the sexual content, the message is that true love wins out, and that's always heartwarming and uplifting. But the movie makes a big deal about how romantic comedies raise unusual expectations about love ... and ends up doing the same thing itself.
Some labels/brands, especially GQ magazine, which is name-checked a few times. Some placement of Sony products, including a Vaio laptop and an Ericsson phone; T-Mobile is mentioned.
Drugs / Tobacco /
Social drinking at parties and in bars and restaurants.