RMC says a fee has now been settled with Gueye due to move to Paris.
PSG will pay €30m up front with a further €2m due in bonuses.
For his part, the Senegal midfielder is close to agreeing terms over a four-year PSG deal. A fifth year could yet be included.
Gueye's move will be confirmed as Everton wrap up a deal for Mainz midfielder Jean-Philipp Gbamin.