A semiconductor device includes a semiconductor substrate, a conductive segment, a conductive layer, a first contact element and a second contact element. The semiconductor substrate includes an active region. The conductive segment is formed on the semiconductor substrate, and extends across the active region. The conductive layer is formed over the semiconductor substrate and the conductive segment. The first contact element, formed between the conductive segment and a first conductive portion of the conductive layer, is arranged to electrically connect the conductive segment to the first conductive portion. The second contact element is formed between the conductive segment and a second conductive portion of the conductive layer. The first contact element and the second contact element are formed on the conductive segment and spaced apart from each other. The second contact element is arranged to electrically isolate the conductive segment from the second conductive portion.