Neymar celebrated his goal against Amiens on Wednesday by placing one of his boots on his head.
The celebration is believed was a tribute to Ronaldo Nazario, who did likewise during his playing days.
French Coupe de la Ligue: Neymar & Rabiot send PSG through
Kylian Mbappé's pace tormented the home side and when the young forward was brought down by Régis Gurtner in the 34th minute, the Amiens goalkeeper was shown a straight red card.
Amiens held out with 10 men until the 53rd minute until Neymar, who had gone down under a Thomas Monconduit challenge in the area beat substitute goalkeeper Jean-Christophe Bouet from 12 yards. The goal, scored from the penalty spot, was his 20th of the season.
Marquinhos hit the woodwork for the visitors before Adrien Rabiot put the outcome beyond doubt as he headed home at the near post from an Ángel
di María corner. Victory
means holders Paris Saint-Germain are through to the quarter-finals of the Coupe de la Ligue.