Various embodiments of the present disclosure provide a via-first process for connecting a contact to a gate electrode. In some embodiments, the contact is formed extending through a first interlayer dielectric (ILD) layer to a source/drain region bordering the gate electrode. An etch stop layer (ESL) is deposited covering the first ILD layer and the contact, and a second ILD layer is deposited covering the ESL. A first etch is performed into the first and second ILD layers and the etch stop layer to form a first opening exposing the gate electrode. Etches are performed into the second ILD layer and the etch stop layer to form a second opening overlying the contact and overlapping the first opening, such that a bottom of the second opening slants downward from the contact to the first opening. A gate-to-contact (GC) structure is formed filling the first and second openings.