Nene opened the scoring from the penalty spot in the 35th minute and Mathieu Bodmer doubled their advantage just before the interval.
Jeremy Menez made the points absolutely safe by bagging the third goal midway through the second half, rendering Ibrahim Sekagya's 87th-minute header little more than consolation.
The visitors had started with a spring in their step in the French capital, Christoph Leitgeb firing over and Leonardo warming the palms of PSG goalkeeper Nicolas Douchez in the opening three minutes.
Salzburg stopper Eddie Gustafsson was tested for the first time in the eighth minute, parrying a left-footed drive from Nene.
Douchez again had to be alert at the other end three minutes later to keep out a Stefan Maierhofer header, while PSG were restricted in the remainder of the first half-hour to long-range efforts from Blaise Matuidi and Jeremy Menez - neither of which were on target.
The deadlock was broken 10 minutes before half-time, though. Nene blasted a powerful penalty into the bottom-right corner after Franz Schiemer had brought down Jeremy Menez.
It got even better for Antoine Kombouare's side in the 44th minute, Bodmer slotting Mevlut Erdinc's left-wing cross into the bottom-left corner to make it 2-0.
PSG remained positive in the second period, but failed to overly trouble Gustafsson. Nene and summer signing Kevin Gameiro saw shots comfortably dealt with, while efforts from Nene and Bodmer failed to work the keeper at all.
The writing was on the wall for the Austrian outfit, though, and the third goal did arrive in the 67th minute, when Menez lashed home from close range.
Salzburg went close to making the scoreline a little more respectable in the 84th minute when substitute Roman Wallner let fly from 12 yards, but Douchez was in the right place to deny him.
They did reduce the deficit three minutes later, when Sekagya headed home Jakob Jantscher's free-kick, but that was as good as it got for the visitors.