James Milner is close to returning from injury which leaves Mo Salah with a potential problem as he chases the Golden Boot for the Premier League's top scorer.
Milner is Liverpool's designated penalty-taker and the Egyptian has scored six times from the spot in his absence this season.
'James Milner is our No 1 penalty-taker but when he is not playing it is Mo,' confirmed Klopp.
'But when Milly is on the pitch then he can decide. I can think of at least one time he was on the pitch and gave it to Mo.
'For me, it is only important that the ball is in the back of the net whichever player from my team took it. Milly gave us an impressive number of pens and Mo as well.'
Salah has been linked with a move to LaLiga after comments in Spanish media but Klopp has expressed confidence his star player will stay.
Today's game marks the final game at Anfield in 2020 – the year Liverpool ended their famous title drought.
Their joy has come at a time of wider crisis however due to the pandemic and Klopp acknowledged: 'Never before in my life at midnight on New Year's Eve will I be as serious when I wish everyone a better 2021 than 2020.'