It is usually recommended to only use usernames that begin with a lower case letter or an underscore, followed by lower case letters, digits, underscores, or dashes. They can end with a dollar sign. In regular expression terms: [a-z_][a-z0-9_-]*[$]?
On Debian, the only constraints are that usernames must neither start with a dash ('-') nor contain a colon (':') or a whitespace (space: ' ', end of line: '\n', tabulation: '\t', etc.). Note that using a slash ('/') may break the default algorithm for the definition of the user's home directory.
