Hello,
The layer structure is completely free and up to you to build it with consistency. I have been training teams since the mid 90's and I have never found any layer structure you could blindly transfer any where. All companies, countries, etc. have their own constraints and habits.
This said I have found over these years of training, a PRINCIPLE working every where. Most interesting it is platform and software independent, and even is working fine on traditional paper draft. I have called this principle the BIM rule. All layers can be divided in 3 groups each group is named with one letter B, I, or M.
B. BUILDING - In the main layer group store all the elements of the building and the real world (walls, slabs, openings etc.). It is the bigger group. Best would be to put in this group only 3D information. But we all know that more than reality this is an objective in most cases…
I. INFORMATION - In the second group store all the information related to the B group (texts, dimensions, labels etc.). It is the second in number as it usually includes much less layers. It is a slave group, if the first does not exist this one does not either.
M. MODEL - The third and last is the layer group for what I call TOOLS layers. This is a specific BIM group. You will never find it in flat cad softwares or paper draft. Put in the layers dedicated to 3D (SEO layers) to Hot-linked modules (Master layers) and any layer dedicated to a BIM purpose.
Groups have hierarchical importance related to the alphabetical order. B is more important than I, and I than M. If you hesitate between 2 groups chose the higher one.
Hope this helps