A semiconductor structure and a fabrication method of the semiconductor structure are provided. The method includes providing a substrate, forming a first dielectric layer and a plurality of gate structures, forming source-drain doped regions, and forming a source-drain plug. The first dielectric layer covers surfaces of the gate structure, the source-drain doped region and the source-drain plug. The method also includes forming a first plug in the first dielectric layer, and forming a second dielectric layer on the first dielectric layer. The first plug is in contact with a top surface of one of the source-drain plug and the gate structure. The second dielectric layer covers the first plug. Further, the method includes forming a second plug material film in the first and second dielectric layers. The second plug material film is in contact with the top surface of one of the source-drain plug and the gate structure.