The provisions of articles D. 1272-1 to D. 1272-5 are applicable to the companies mentioned in II of article L. 243-1-2 of the Social Security Code, which have opted to use an employment voucher. The provisions of article D. 1271-5 are applicable to the other employers mentioned in II of the aforementioned article L. 243-1-2, who have opted to use an employment voucher.