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Abstract We study one-loop contributions to semi-inclusive deep inelastic scattering in the target fragmentation region for a polarized lepton beam and nucleon target. Complete one-loop results at leading twist are derived, with a particular focus on the gluonic channel. It shows that four structure functions are generated uniquely by the gluon fracture functions starting at one-loop. Additionally, we obtain two structure functions associated with the longitudinal polarization of the virtual photon, and they are contributed by both gluon and quark channels. By combining existing twist-3 results, all eighteen structure functions for the studied process are predicted in terms of fracture functions convoluted with perturbative coefficient functions.