The hosts need a better result against the Ligue 1 side than Olympiacos secure against Anderlecht in the other Group C clash to ensure that they finish above the Greek outfit.
Benfica cannot finish bottom in the group, which means that they will at least have Europa League football to look forward to in the New Year.
PSG, who are unbeaten in the Champions League so far this season, are already assured of top spot in the group, so may look to rest some of their regular starters.
When the sides met earlier in the competition, the Ligue 1 giants secured a 3-0 victory, with Zlatan Ibrahimovic scoring twice.
PSG's goalscoring prowess has allowed them to dominate Group C, netting more than twice as often as any other team in their group.
Possible starting lineups
Benfica: Artur, Luisao, Pereira, Garay, Jardel, Sulejmani, Djuricic, Perez, Gaitan, Lima, Rodrigo,
PSG: Sirigu, Silva, Marquinhos, Maxwell, Camara, Motta, Pastore, Matuida, Moura, Ibrahimovic, Lavezzi
Sports Mole says 1-2