In POCl₃, Phosphorous will form 5 bonds. The bonds formed are as,
           *  Two Bonds (Double Bond) with Oxygen atom
           *  Three Bonds (Single Bond each) with three Chlorine atoms.
Formal charge:
                        Formal Charge is calculated using following formula,
Formal Charge = [# of Valence e⁻s] - [e⁻s in lone pairs + 1/2 e⁻s in bonding                                   e⁻s]
        Valence electrons of P  =  5
        e⁻s in lone pair  =  0
        e⁻s in Bonding  =  10
So,
Formal Charge  =  [5]-[0+10/2]
Formal Charge  =  [5]-[5]
Formal Charge  =  0