The electronegativities of hydrogen and phosphorus are so close that the P-H bond is essentially nonpolar.This indicates that H is slightly more electronegative (2.20 compared to 2.19 for P). Looking at the electronegativities, we conclude that P is in the +3 oxidation state with H in the -1 state.
PH3 can be prepared by the reaction of Ca3P2 with H2O, analogous to the reaction of water with calcium carbide, calcium nitride, or calcium oxide. Therefore, the chemistry of PH3 suggests that P can be regarded as having negative oxidation state.