The 30-year-old became the world's most expensive player when he made the £199.8m move from Barcelona five years ago, and he has enjoyed a trophy-laden period at the Parc des Princes.
Neymar won his fourth Ligue 1 title with the club in 2021-22, while he has also collected three Coupe de France winners' medals and three Trophee des Champions crowns since 2017.
The Brazil international now boasts 100 goals and 60 assists in 144 appearances for Les Parisiens, with his latest strike coming in the 5-0 thumping of Metz on the final day of the Ligue 1 season.
In doing so, Neymar became only the third-ever player to score at least 100 goals for three club teams, following in the footsteps of Cristiano Ronaldo and Romario.
However, the ex-Santos starlet's 2021-22 season was bedevilled by injuries and fan jeers, and according to L'Equipe - via Get French Football News - PSG no longer view him as indispensable.
A return to Barcelona has been strongly mooted over the past couple of years, but the Catalan giants' financial problems have made a move for their former attacker impossible.
Now, it has been claimed that PSG will be happy to part ways with Neymar if a suitable offer is tabled, as the powers-that-be believe that his influence on the team has 'faltered'.
The report adds that Neymar has no intention of leaving Paris, though, and the only club that would be able to afford his astronomical wages would be Newcastle United.
Furthermore, Neymar is understood to be against a move to St James' Park, and he is determined to return to his best form for Mauricio Pochettino's side.
It has also been stated that Kylian Mbappe allegedly mocks Neymar behind closed doors, with the two attackers "growing distant" over the past few years.
Neymar only made 28 appearances for PSG in 2021-22 amid his injury woes, but he still managed 13 goals and eight assists across all competitions.
The South American also enjoyed a highly impressive end to the domestic season, either scoring or assisting in each of his final seven top-flight matches.
PSG have already tied Mbappe down to a new three-year contract, but Angel Di Maria is on the verge of leaving and bade an emotional farewell to the Parc des Princes earlier this month.
Manager Pochettino is also facing an uncertain future in the hotseat, and Sporting Lisbon's Ruben Amorim has supposedly been identified as the favourite to replace the Argentine this summer.