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The two terms are often interchangeable. For example in the UK recipients of Widow's Benefit, Child Benefit etc. have been referred to as both over the years.
If it was the result of a will, it would always be a beneficiary, not a payee.
There's probably a simpler way to tell them apart, but I look at it like this:
A payee receives a payment or allowance.
A beneficiary receives a benefit, gift, allowance or endowment.
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