Another approach is to take the number of employees at the end of the previous year and the current year to interpolate the quarterly figure.
You may either take a linear growth view, or use the growth in staff expense as a proxy. You can find those in the Company Interim Quarterly Item dataset (comp.co_ifndq) under Staff Expense - Wages/Salaries (xstq) and Staff Expense - Other (xstoq).
Attila
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Attila Balogh
School of Banking & Finance
UNSW Business School | UNSW Sydney