I'm assuming you have a different case going on, and this is just an example -overly simplified-. The check is a very small one, so I doubt you can measure difference, but lets say you have LOTS of these checks.
As @mkoryak says, jQuery is clientside and PHP is serverside. If 10^5 users are requesting this, you might see some difference when letting jQuery do this: everyone does it once (and doesn't see the difference), but your server gets to do 10^5 checks less. The other way around, your server is probably a lot quicker then your client, so a lot of calculations for 1 client (with few, or even a single client) might be better run on the server (so PHP would be your choice).
As @slebetman concludes: For small number of clients, server side code is generally faster. For very large number of clients, offloading work to client side code can greatly improve performance. Here is where @scunliffe 's answer comes in: test your sollution with a stresstest!