Johnson will be joined by 15 other LIV Golf members, including Bryson DeChambeau, Sergio Garcia, Tyrrell Hatton, Phil Mickelson, Patrick Reed, Cameron Smith and Joaquín Niemann.
The two-time major winner has finished in the top ten of two LIV events this season, but missed the cut at the Masters in April. In fact, Johnson has missed four cuts in his last six major appearances. He was a 24-time winner on the PGA Tour before adding three more titles since joining the LIV circuit.
Unlike the US Open and Open Championship, the PGA Championship - run by the PGA of America - chose not to create a category for LIV. This means the tournament can invite players through its special exemptions.
"That's what we have done the last three years and continue to do so," championships director for the PGA of America Kerry Haigh told ESPN.
"We have that flexibility to be able to invite those players who are deserving from whichever tour."
Defending champion Xander Schauffele is also in the field, along with world number one Scottie Scheffler and Masters winner Rory McIlroy.
The 107th edition of the PGA Championship will tee off at Quail Hollow Club in Charlotte, North Carolina, United States, on 15 May.
Bryson DeChambeau has emerged as a popular pick to win his first PGA Championship this week, with fans and analysts backing the LIV Golf standout for a breakthrough performance.
Severe weather forced officials to close Quail Hollow Club to spectators on Monday, halting fan access to the first practice day ahead of this week's PGA Championship in Charlotte, North Carolina.
Keith Mitchell held onto a one-shot lead after a rain-soaked second round of the PGA Tour's Truist Championship on Friday, with Shane Lowry closing in and Rory McIlroy and Justin Thomas five strokes back.
Keith Mitchell fired a career-low nine-under-par 61 to take a one-shot lead after the first round of the Truist Championship on Thursday, while Rory McIlroy finished the day five strokes back.
