A semiconductor structure and a method for forming the same are provided. The semiconductor structure includes a substrate, a gate structure, and a conductive element. The gate structure is on the substrate. The gate structure includes a gate electrode and a cap layer on the gate electrode. The conductive element is adjoined with an outer surface of the gate structure. The conductive element includes a lower conductive portion and an upper conductive portion electrically connected on the lower conductive portion and adjoined with the cap layer. The lower conductive portion and the upper conductive portion have an interface therebetween. The interface is below an upper surface of the cap layer.