The invention discloses a large-buried-depth tunnel top vertical shaft backfilling load-reducing structure and a construction method thereof. The structure comprises a protection pipe which is arranged in a vertical shaft, wherein the top end of the protection pipe extends out of the vertical shaft, and a bottom sealing layer and a plurality of filling layers are arranged in the protection pipe; foldable supports are arranged between the adjacent filling layers, a base, a locking opening supporting beam and an outer wrapping layer are arranged outside the vertical shaft, and the parts, extending out of the vertical shaft, of the locking opening supporting beam and the protection pipe are located in the outer wrapping layer; and a soil sealing layer is arranged on the outer wrapping layer. A plurality of sections of steel protection cylinders are hoisted into the vertical shaft to form the protection pipe, the base is poured, the locking opening supporting beam is erected, the outer wrapping layer is poured, drainage blind pipes are densely arranged, and a secondary lining is poured; concrete is pumped into the protection pipe, the bottom sealing layer is formed through vibration and compaction, the bottom sealing layer is alternately provided with the filling layers and the foldable supports until the top surfaces of the finally-formed filling layers are flush with the top surface of the protection pipe, and a well top sealing plate is welded to the top surface of the protection pipe; and the soil sealing layer is piled on the outer wrapping layer, and the large-buried-depth tunnel top vertical shaft backfilling load-reducing structure is built. The load-reducing structure can effectively protect the safety of an underlying tunnel, and the technical blank is filled up.