The Brazil star had been out of action for a month because of injury but was fit enough to start at Parc des Princes on Saturday (AEDT), although fellow forward Kylian Mbappe, who has been ill, was only deemed ready for the bench.
Mbappe's initial absence did not hurt PSG as on-loan striker Mauro Icardi hit his ninth goal in his past eight appearances to put his side in front.
Angel Di Maria struck the second before half-time and Mbappe came off the bench to make it a good day for coach Thomas Tuchel ahead of Wednesday's (AEDT) UEFA Champions League trip to Real Madrid.
Icardi continued his hot streak with the opening goal for PSG in the 17th minute, the Argentina attacker arriving at the back post to convert Idrissa Gueye's left-wing cross.
PSG had not hit top gear but doubled its advantage before the half-time break.
When Neymar was tackled the ball ran loose for Julian Draxler to trick his way into space and free Di Maria in the left channel to beat Mike Maignan with a trademark left-foot curler.
Although Keylor Navas had to save well from Luiz Araujo, such was PSG's comfort that Neymar was able to make way for Mbappe's return midway through the second half.
Lille substitute Loic Remy had a chance to set up a grandstand finish but scuffed a tame finish at Navas, while Yusuf Yazici curled wide from a promising position in the closing stages.