Master
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This database is the "brains" of your installation. It contains
a great deal of the metadata that describes your instance. Be sure
to retain an up-to-date backup of the master database. Back up the
master any time you have made changes to your SQL Server
installation, including when you have created or modified other
databases. Note that you can only do full database backups on the
master. You cannot back up its component files, perform
differentials, or backup up its transaction log. Recovery of the
master database requires special considerations.
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msdb
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The Microsoft SQL Agent uses the msdb for schedules, alerts, and
for recording the backup history. All types of backups can be
performed on it, providing that it has the full or bulk-load
recovery option set.
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