diff --git a/sonar-html-plugin/src/main/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheck.java b/sonar-html-plugin/src/main/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheck.java
index 759ee6680..2f3c3d064 100644
--- a/sonar-html-plugin/src/main/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheck.java
+++ b/sonar-html-plugin/src/main/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheck.java
@@ -19,6 +19,7 @@
 
 import java.util.List;
 import java.util.Locale;
+import java.util.Set;
 import org.sonar.check.Rule;
 import org.sonar.plugins.html.checks.AbstractPageCheck;
 import org.sonar.plugins.html.node.DirectiveNode;
@@ -30,7 +31,7 @@
 @Rule(key = "S6853")
 public class LabelHasAssociatedControlCheck extends AbstractPageCheck {
   private static final String MESSAGE = "A form label must be associated with a control.";
-  private static final List<String> CONTROL_TAGS = List.of("INPUT", "METER", "OUTPUT", "PROGRESS", "SELECT", "TEXTAREA");
+  private static final Set<String> CONTROL_TAGS = Set.of("INPUT", "METER", "OUTPUT", "PROGRESS", "SELECT", "TEXTAREA");
   private boolean foundControl;
   private boolean foundAccessibleLabel;
   private TagNode label;
@@ -88,7 +89,7 @@ public void characters(TextNode textNode) {
   @Override
   public void directive(DirectiveNode node) {
     if (label != null) {
-      foundAccessibleLabel = "?php".equalsIgnoreCase(node.getNodeName());
+      foundAccessibleLabel = true;
     }
   }
 
diff --git a/sonar-html-plugin/src/test/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheckTest.java b/sonar-html-plugin/src/test/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheckTest.java
index a803f18c6..94899f4c1 100644
--- a/sonar-html-plugin/src/test/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheckTest.java
+++ b/sonar-html-plugin/src/test/java/org/sonar/plugins/html/checks/accessibility/LabelHasAssociatedControlCheckTest.java
@@ -82,4 +82,13 @@ void jsp() throws Exception {
             .next().atLine(1).withMessage("A form label must be associated with a control.")
             .noMore();
   }
+
+  @Test
+  void phtml() throws Exception {
+    HtmlSourceCode sourceCode = TestHelper.scan(
+            new File("src/test/resources/checks/LabelHasAssociatedControlCheck/file.phtml"),
+            new LabelHasAssociatedControlCheck());
+    checkMessagesVerifier.verify(sourceCode.getIssues())
+            .noMore();
+  }
 }
diff --git a/sonar-html-plugin/src/test/resources/checks/LabelHasAssociatedControlCheck/file.phtml b/sonar-html-plugin/src/test/resources/checks/LabelHasAssociatedControlCheck/file.phtml
new file mode 100644
index 000000000..6fcfa27b0
--- /dev/null
+++ b/sonar-html-plugin/src/test/resources/checks/LabelHasAssociatedControlCheck/file.phtml
@@ -0,0 +1,5 @@
+<label for="foo">
+bar
+    <span><?= $block->escapeHtml(__('bar')) ?></span>
+</label>
+<input id="foo"/>