What is backgroundtaskmanagementagent on macOS?

/System/Library/CoreServices/backgroundtaskmanagementagent

User agent which manages notifications about background task processes

BackgroundTaskManagementAgent is a per-user agent that manages notifications of background tasks. This includes items in System Settings > General > Login Items, items installed with SMAppService or SMLoginItemSetEnabled(), and items from managed device profiles.

source: man

/System/Library/PrivateFrameworks/BackgroundTaskManagement.framework/Support/BackgroundTaskManagementAgent.app/Contents/MacOS/BackgroundTaskManagementAgent

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The binary is a part of BackgroundTaskManagementAgent application.