In some cases, they all do. All levels of government has tasks ( jobs ) that someone has to do. Government, on any level, is not a one man show. But, if the question is, "do they create jobs outside of government", again, in some cases yes. Government on all levels use office supplies, general services such as utilities, building maintenance, and other areas of services associated with their duties and operations. There are hundreds of millions of government employees. So, technically, the answer to the question is yes, without a doubt. All levels of government create jobs, either directly, or indirectly.