The former West Ham star, did brilliantly to get over a bouncing ball, which flew into the top corner after it was played to him on the edge of the box.
The strike saw Payet equal his record tally for a season of 13 goals, having previously done that in the 2010/11 and 2012/13 campaigns when he played for Saint-Etienne and Lille respectively.
And he's done it at the age of 35 - proving class is definitely permanent.
Brazilian midfielder Gerson, who was later sent off in stoppage-time, put the Ligue 1 side in front. Omar El Kaddouri pulled one back for PAOK at the start of the second-half.
But Payet won the game in the finest fashion to give Marseille the first-leg advantage in their quarter-final tie.
However, the contest was overshadowed by some shocking scenes between both sets of fans, with clashes before and during the match.
Loud bangs heard in the stands as fireworks were launched inside the ground, with the opposing supporters appearing to aim them at each other.
Tensions earlier began as riot police were called when fans from both teams were clashed outside a hotel where PAOK fans were staying.
The Daily Mail says there were reports of flares being thrown inside the hotel as 'hooligans' stormed the French city, with the entrance to the building sustaining damage.
It adds that minor injuries were suffered by those in the clash. Greek outlet Sports DNA claim it was provoked by the Marseille fans.
Speaking at the time of the clash, Rudy Manna of the French police union told BFM Marseille: "There were a few small scuffles which were immediately squashed by the police.
"Currently, the supporters are in their hotel and the police are guarding the place. And then we will also have to monitor the groups of supporters who are gradually arriving in the city to attend a football match."
Manna also said between 50 and 60 of the fans of the Greek club attacked a police vehicle in Marseille.
Then posting on Twitter during the game, Manna said: "When mad fans come to Marseille for a football match," followed by an angry face emoji.
"Full support for injured colleagues. Courage to police working since last night and still a part of the night to maintain a semblance of security. It's an out of the ordinary job."
The clashes continued into the stadium, with videos on social media appearing to show supporters from both sides firing fireworks at each other.
Riot police entered the pitch as they eventually dispersed the scenes.