The Brazil international trained with the first team during the week but has not been selected to face Toulouse on Sunday.
His omission comes after Thomas Tuchel confirmed Neymar's selection depended on PSG resolving the "unsettling" transfer speculation surrounding the world's most expensive player.
"He has had a good week with his team-mates. However, the club's position is clear: while his situation is unclear, he cannot play," Tuchel said at Saturday's pre-match news conference.
"If Neymar's situation became clear tomorrow, then he could play."
Talks between PSG and interested parties Barcelona and Real Madrid are reportedly ongoing but the September 2 transfer deadline is drawing closer.
Neymar sat out the entire pre-season schedule due to an ankle injury that saw him miss the Copa America.
Julian Draxler, a starter last weekend, is out with injury, joining Ander Herrera and Thilo Kehrer on the sidelines.