The semiconductor device includes a semiconductor substrate having a first active area defined by a first isolation layer; a gate insulating layer formed on the semiconductor substrate; a first conductive layer formed on the gate insulating layer; a dielectric layer formed on the first conductive layer; at least one first contact hole passing through the dielectric layer; a second conductive layer, formed on the dielectric layer, the second conductive layer filling the at least one first contact hole to contact the first conductive layer; and at least one first contact plug connected to the second conductive layer in the first active area, wherein the at least one first contact plug is offset from the at least one first contact hole to overlap the dielectric layer.