Nitrogen is more electronegative than the phosphorus atom. In $NH _{3}$, nitrogen attracts the bonded pair of elctron between $N$ and $H$ atoms towards it, and this effect is more in $NH _{3}$ than in $PH _{3}$. Due to this effect, the lone pair of electrons in $NH _{3}$ can participate more than that of $PH _{3}$.