Lee Ann, 

Thank you for writing in with your question. I was trying to determine what insect could be causing the holes in your hibiscus. Other than the relatively few holes, the plant looks healthy. I'll start by ruling out certain pests.

Two common pests of hibiscus and many other plants are aphids and spider mites, but neither of those cut holes into the leaves.  https://extension.umn.edu/houseplants/hibiscus Another pest is the hibiscus sawfly which also produces different damage. https://content.ces.ncsu.edu/hibiscus-sawfly Mealybugs are another possibility but again not likely. https://citybugs.tamu.edu/2017/08/07/mealybugs-hibiscus-common-summer/ Lastly, Japanese beetles will also damage hibiscus but they skeletonize the leaves which would look very different. See the image in this link. https://ask2.extension.org/kb/faq.php?id=772572

I also thought of leaf cutter bees. They like to cut holes in leaves to use in lining their nests and protect the eggs of their offspring. Most often though they cut multiple holes into a leaf. The bees are harmless and good pollinators. See this link for more than you may want to know. :-) https://entnemdept.ufl.edu/creatures/misc/bees/leafcutting_bees.htm#:~:text=Biology%20(Back%20to%20Top),pollen%20and%20a%20single%20egg.

You can certainly use Neem oil on your plant and you will not do any harm. However, as Master Gardener Volunteers we prefer know what were treating. My suggestion is to look at the underside of the leaves. Do you see any bugs? Is anything crawling on the plant. The images don't show anything but you were trying to capture the holes.  If you find anything, please write back and send images.

Thank you. Sincerely, Sabine