Concept:
When the subject is
\[
\text{Neither of}
\]
it is generally treated as singular.
So it takes a singular helping verb.
Step 1: Identify the subject.
The subject is
\[
\text{Neither of two boys}
\]
This means not one and not the other.
It is singular in sense.
Step 2: Choose the correct helping verb.
Since the sentence contains
\[
\text{done}
\]
we need a perfect tense helping verb.
For singular subject, we use
\[
has
\]
Step 3: Complete the sentence.
\[
\text{Neither of two boys has done the work.}
\]
Step 4: Final answer.
\[
\boxed{\text{has}}
\]
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