When someone says that they have a Phd, I always thought that they had a Phd. If they didn't have it, but were only working at it, they they didn't have a Phd.
Silly me for thinking that.
Obviously, in a communication to an employer, one could make the exact status clear without misleading, as in "I have completed the requirements for my PhD in X, [other than y], and expect formal award of the degree in [month, year].