Shaquille O'Neal had the highest PER in the 2003 playoffs with 350+ minutes played, with a 30.6 rating.

2003 playoff per leaders (min 350 min)
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2002-03O'Neal2002-03Duncan2002-03Iverson2002-03Nowitzki2002-03Pierce2002-03Bryant2002-03Stojakovic2002-03Wallace2002-03Kidd2002-03Van Exel2002-03Delk2002-03Nash2002-03Coleman2002-03Billups2002-03Robinson2002-03Martin2002-03Finley2002-03Hamilton2002-03Thomas2002-03Prince2002-03Ginobili2002-03Snow30.628.423.623.22322.221.62019.219.118.418.11817.917.717.417.216.815.715.11514.6
NAMESEASONTMGPPERMINMPGPPGRPGAPGSPGBPGTPGFGMFGAFG%3PM3PA3P%FTMFTAFT%PTSREBASTSTLBLKTOVPF+/-
Shaquille O'NealShaquille O'Neal2002-03LALLAL1230.648140.127.014.83.70.62.82.910.118.853.50.00.06.811.062.1324178447343534+26
Tim DuncanTim Duncan2002-03SASSAS2428.41,02142.524.715.45.30.63.33.29.117.252.90.00.30.06.59.767.759336912715797678+181
Allen IversonAllen Iverson2002-03PHIPHI1223.655746.431.74.37.42.40.13.911.427.441.61.64.634.57.39.873.738052892914725+4
Dirk NowitzkiDirk Nowitzki2002-03DALDAL1723.272242.525.311.52.21.20.92.48.818.447.91.63.644.36.16.691.24301963721164052-4
Paul PiercePaul Pierce2002-03BOSBOS102344544.527.19.06.72.10.84.47.719.339.91.64.535.610.111.786.327190672184438-13
Kobe BryantKobe Bryant2002-03LALLAL1222.253144.332.15.15.21.20.13.511.426.443.22.15.240.37.28.782.738561621414235+20
Peja StojakovicPeja Stojakovic2002-03SACSAC1221.648640.523.16.92.50.80.41.08.116.848.02.75.845.74.35.085.027783301051234+75
Ben WallaceBen Wallace2002-03DETDET172072242.58.916.31.62.53.10.93.16.448.60.00.10.02.65.944.61512772842521550+28
Jason KiddJason Kidd2002-03NJNNJN2019.285242.620.17.78.21.80.24.06.917.140.21.75.232.74.75.782.54021541633647946+79
Nick Van ExelNick Van Exel2002-03DALDAL2019.167233.619.53.44.10.60.02.07.516.346.02.25.639.32.33.270.338968821203947-29
Tony DelkTony Delk2002-03BOSBOS1018.436836.815.84.73.61.20.41.35.411.447.42.24.944.92.83.287.515847361241324+27
Steve NashSteve Nash2002-03DALDAL2018.172936.516.13.57.30.90.12.65.812.944.71.93.848.72.83.287.3322701451715147-14
Derrick ColemanDerrick Coleman2002-03PHIPHI121844937.413.68.02.00.61.31.44.99.850.00.30.840.03.43.987.216396247161736+33
Chauncey BillupsChauncey Billups2002-03DETDET1417.948534.618.03.44.70.60.12.45.113.637.41.96.031.06.06.493.32524766923438+42
David RobinsonDavid Robinson2002-03SASSAS2317.753923.47.86.60.90.81.31.02.85.154.20.00.02.33.466.71801522118312463+55
Kenyon MartinKenyon Martin2002-03NJNNJN2017.477738.918.99.42.91.51.62.97.516.545.30.10.69.14.05.769.33781875729315892+84
Michael FinleyMichael Finley2002-03DALDAL2017.282241.118.35.83.01.30.61.66.615.143.52.45.741.22.93.386.43661156026123146-36
Richard HamiltonRichard Hamilton2002-03DETDET1716.865938.822.53.92.60.80.13.47.917.844.20.51.633.36.26.990.638366451315751+26
Kenny ThomasKenny Thomas2002-03PHIPHI1215.738932.410.69.30.90.70.41.64.58.453.50.00.01.62.465.512711211851942-13
Tayshaun PrinceTayshaun Prince2002-03DETDET1515.138225.59.43.81.50.50.91.13.37.742.60.93.229.21.92.576.314157238131620+47
Manu GinobiliManu Ginobili2002-03SASSAS241566027.59.43.82.91.70.41.53.07.738.61.23.038.42.33.175.722692704193662+191
Eric SnowEric Snow2002-03PHIPHI1214.641534.611.53.35.61.50.02.53.68.542.20.10.810.04.34.887.913840671803047+51
Mike BibbyMike Bibby2002-03SACSAC1214.540433.712.72.65.01.20.41.54.811.342.20.93.328.22.32.879.415231601451831+14
Derek FisherDerek Fisher2002-03LALLAL1214.142435.312.83.01.81.50.11.54.48.552.02.43.961.71.51.881.815336221811839-12
Kerry KittlesKerry Kittles2002-03NJNNJN2013.461330.710.83.52.01.50.30.94.010.039.51.33.241.31.62.176.221670402951739+104
StatMuse has season-level data for minutes played going back to the 1952 playoffs.