This is the 3rd most frequent Korean word.
등
The Korean word "등" can mean "back," "등cetera" (etc.), "class" or "grade" (ranking), depending on context.
Here, '등' is part of '등급', which means 'grade' or 'rank'. The word implies a level or ranking system.
등급에 따라 혜택이 달라집니다.
Benefits vary according to the grade.
In this sentence, '등' means 'back', referring to the physical part of the body.
수업 시간에 학생들이 등을 맞대고 앉아 있었다.
During class, the students sat with their backs against each other.
Here, '등' is used to mean 'etcetera' or 'and so on', listing some items in a group but indicating there are more similar items.